- (1.) This application is directed against an order of the learned West Bengal Taxation Tribunal dated 27th February, 2004, whereby and whereunder, three applications filed under section 8 of the West Bengal Taxation Tribunal Act, 1987 (hereinafter referred to as the 'said Act') being RN-326 of 2002, RN-348 of 2002 and RN-349 of 2002, were dismissed. The learned Tribunal recorded that in all the three matters, the issues involved are identical; so common judgment would serve the purpose. We are not concerned with the other matters except RN-348 of 2002.
(2.) The learned Tribunal by the common judgment and order has dismissed the application of the applicant before us being RN 348 of 2002 holding that the application is barred by limitation and also on merit that there is no reason to interfere with the order passed by the Commercial Tax Officer.
(3.) Before the learned Tribunal the applicant before us challenged the search and seizure of the goods and also the order imposing penalty amounting to Rs.2,52,000/ - by an order dated 28th June, 2002. The case of the petitioner before the learned Tribunal was that without conducting any search, seizure and supplying the seizure list, the aforesaid amount of penalty was imposed on 26th June, 2002 and thereafter on paper the seizure was made subsequently i.e. on 4th July, 2002. According to the petitioner, before the learned Tribunal, the proceedings for imposition of penalty under section 71 of the West Bengal Sales Tax Act, 1994 is null and void as there has been neither lawful search and seizure nor supply of seizure list which is a sine qua non to precede the hearing for imposition of penalty.;