Statutory jurisdiction limits bank account restraint by taxing authorities absent express power under sales tax law.

A taxing authority under the Bengal Finance (Sales Tax) Act, 1941 has no express or incidental power to direct banks to stop payment from an assessee's accounts or prevent operation of those accounts merely on suspicion of tax evasion or sales suppression. Section 14B and section 22 may support requisitions for information and compliance measures, but they do not authorise interference with bank accounts. Executive action must remain within statutory jurisdiction. The bank directions were therefore without jurisdiction and were quashed to the extent they restrained payment and account operation.

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Issues: Whether the taxing authority had jurisdiction under the Bengal Finance (Sales Tax) Act, 1941 to direct banks to stop payment from the assessee's accounts and prevent operation of those accounts.

Analysis: The authority relied on section 14B of the Bengal Finance (Sales Tax) Act, 1941 and referred to section 22 only to secure compliance with requisitions for information. The order issued to the banks did not merely seek particulars; it directed stoppage of payment and prohibited operation of the accounts. The Tribunal held that, even assuming evasion of sales tax or suppression of sales, no express or incidental power under the Act authorised such interference with the assessee's bank accounts. An executive authority cannot act beyond the jurisdiction conferred by statute.

Conclusion: The direction to the banks was without jurisdiction and could not be sustained. The assessee succeeded on this issue.

Final Conclusion: The impugned bank directions were quashed to the extent they restrained payment and operation of the accounts, and the application was allowed.

Ratio Decidendi: A taxing authority cannot, in the absence of express statutory power, direct a bank to stop payment from or operation of an assessee's account merely on the ground of suspected tax evasion.

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