- (1.) The writ application is directed against the order dated January 18, 2002, passed by the West Bengal Taxation Tribunal in Case No. RN-479 of 2001 dismissing the petitioner's application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, whereby the petitioner had prayed for setting aside the order of seizure of goods passed by the Commercial Tax Officer, Central Section, on July 13, 2001 in Seizure Case No. 91/G/6/2001-2002, and for release of the seized goods.
(2.) The petitioner carries on business as a transporter. On 16th June, 2001, the said Commercial Tax Officer, being the respondent No. 1, visited the petitioner's godown and seized all the goods therein on the ground that the same had been under-invoiced. On assessment of the value of the seized goods, the respondent No. 1 by the said order dated July 13, 2001, imposed a penalty of Rs. 5,53,390.
(3.) As indicated therein above, the said order of seizure and imposition of penalty was challenged by the petitioner before the West Bengal Taxation Tribunal mainly on the ground that in view of the provisions of sections 68 and 69 of the West Bengal Sales Tax Act, 1994, read with sub-rule (10) of Rule 212 of the West Bengal Sales Tax Rules, 1995, the said respondent No. 1 acted beyond his jurisdiction in effecting seizure of the goods in the petitioner's godown under Section 70(2) of the aforesaid Act.;