TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal upholds seizure of account books under Sales Tax Act, grants extension for special documents</h1> <h3>Swapan Kumar Sen Versus Commissioner of Commercial Taxes, West Bengal</h3> Swapan Kumar Sen Versus Commissioner of Commercial Taxes, West Bengal - [1993] 90 STC 118 (WBTT) Issues: Seizure validity, Retention order validity, Demand of tax without assessmentThe judgment by the Appellate Tribunal of West Bengal Taxation Tribunal, delivered by Ray L.N. and Banerji P.C., JJ., addresses the legality of the seizure and retention of books of account and documents under section 14(3) of the Bengal Finance (Sales Tax) Act, 1941. The applicant, formerly a partner of a firm, contested the seizure on grounds of lack of suspicion for tax evasion, unclear reason for retention, and demand of tax without assessment. The State Representative argued that lawful demand can only follow after assessment completion and presented records showing proper suspicion for seizure. The Tribunal found the seizure valid as the suspicion was duly recorded. Regarding retention, the Tribunal acknowledged non-compliance by the applicant but emphasized that further non-compliance should not warrant extended retention. The retention order till February 28, 1991, was deemed valid, but the authorities were urged to expedite the investigation. Special documents in item No. 7 required additional time for investigation, allowing retention till April 30, 1991. The Tribunal directed the return of items 1 to 6 by February 28, 1991, unless a lawful retention order for item No. 7 was made. The respondents were prohibited from demanding unassessed tax based on the seized documents until assessment completion. The Tribunal permitted the retention of photo copies by the respondents at their cost and required certification by the applicant upon return. No costs were awarded in the matter.
TaxTMI 