TMI Blog1993 (3) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... lieve or suspect that there is an attempt to evade tax under the 1941 Act. He contended that if this interpretation is not given, the result will be that a Commercial Tax Officer will be free to seal any dealer's godown without any condition precedent and he can thus intrude upon the liberty of the dealer without any valid reason. Mr. T.N. De, learned State Representative, submitted that section 14(5) should be read independently, without the aid of the rest of section 14. We, however, agree with the contention of the learned advocate for the applicant that section 14(5) cannot be read except in the context of the whole of section 14. Section 14(5) gives a special power to the appropriate officer certainly with a particular object in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early respondent No. 1 had gone into the godowns and seen that stocks of goods were lying there. Because the time was 5.15 p.m., late in the day, it was not possible for the respondent No. 1 to make a list of the goods stored in the godowns. Therefore, the order mentions a fact which is clearly untrue. On the other hand, the impugned order or notice dated February 12, 1993 does not disclose any recording of reasons for which respondent No. 1 thought that a search or an entry into the godown was necessary. The mere fact, that certain goods were kept in godown cannot be the sole reason for sealing a godown. The mental condition of respondent No. 1 which drove him to seal the godown is not reflected in the impugned order or notice. An attempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleadings. Accordingly, the application is allowed. The impugned order or notice dated February 12, 1993 marked exhibit "D " at page 37 of the main application regarding sealing of the godowns of the applicant at 89, Netaji Subhas Road, Calcutta-1, is quashed. Respondent No. 1, Commercial Tax Officer, Strand Road Charge, is directed to unseal the godowns of the applicant at the said premises within forty-eight hours from now. The applicant or his representative will appear before respondent No. 1 at 12.00 noon on Friday, the March 26, 1993 at his office and then respondent No. 1 will unseal the godowns on that day and make over the godowns to the applicant or his representative as the case may be. If however communication of our order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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