S.P. Talukdar, J. - (1.) The present application under Article 226 of the Constitution of India is directed against the judgment and/or order dated March 24, 2004 passed by the West Bengal Taxation Tribunal, hereinafter referred to as "the Tribunal" in the Case No. RN-110 of 2004.
(2.) The petitioner approached the Tribunal by filing of an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 and challenged the seizure of 339 bags of various grades of tea by the Commercial Tax Officer, Howrah Range, on March 5, 2004 and the order of penalty dated March 9, 2004 under Section 71 of the West Bengal Sales Tax Act, 1994.
(3.) Petitioner's grievance, as ventilated before the Tribunal, was that the authority concerned in a mechanical way seized the goods being various grades of tea though documents like challans, invoices and consignment notes in respect of the goods loaded in the truck for transportation outside West Bengal were duly shown.;