9911796707
TMI Blog1994 (9) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... lcutta-73 and from his godown at 53/G/1, Chaulpatty Road, Beliaghata, Calcutta-10 on January 22, 1993 and seizure of further documents from the said godown at Chaulpatty Road on February 25, 1993 and also against sealing of the said godown on February 25, 1993. The jurisdiction of the High Court has been barred in terms of the 1987 Act read with article 323-B of the Constitution of India in respect of the subject-matter of this case. This Tribunal has been vested with exclusive jurisdiction in regard to the same. After this application was filed another similar application was filed against retention of the seized documents and records beyond the period of one year under section 14(3A) of the Bengal Finance (Sales Tax) Act, 1941 (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71, she pointed out that the Commissioner was not given the liberty to delegate the powers under section 14(5) to officer of any rank. But Mr. T.N. De, learned State Representative, submitted that section 14(5) was inserted with effect from October 1, 1982, while rule 71 was there long before that. Moreover, he submitted that whether under sub-section (3) or (3A) or (4) of section 3, originally the provisions were to the effect that the Commissioner alone had the jurisdiction to exercise those powers. At that time it was necessary to allow the Commissioner to delegate those powers by rule 71. Mr. De submitted further that by an amendment of 1978, the said sub-sections of section 3 were so amended as to confer power not only on the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired for the goods in the godown. Since the order has been passed in RN-42 of 1994 on August 24, 1994 for return of the seized documents and records on January 22, 1993 and February 25, 1993 no further relief is required for the said seized documents and records. We direct that the sum of Rs. 6,294 deposited as security by the applicant in terms of interim order dated June 8, 1993, shall be adjusted by the respondents against future assessments in respect of the applicant. The respondents are directed to issue road permits and declaration forms to the applicant in accordance with law and if any such application is rejected, there should be a reasoned order. The main application is thus disposed of. No order is made for costs. Applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
