Statutory precondition for sealing godowns must be recorded; absence of reasons makes the order invalid and quashed.

Section 14(5) of the Bengal Finance (Sales Tax) Act, 1941 permits sealing of a place of business or godown only where recorded reasons show that the measure is necessary for search or investigation linked to suspected tax evasion. The power is not unfettered and depends on satisfaction of this condition precedent. Where the sealing order contains no such recorded reasons, the defect is not cured by later affidavits attempting to add justification. The tribunal held that the impugned sealing order was unsupported by the statutory precondition and was therefore invalid, illegal and quashed.

---

---

Issues: Whether the order of sealing of the godowns was valid under section 14(5) of the Bengal Finance (Sales Tax) Act, 1941 in the absence of recorded reasons showing necessity for search or investigation.

Analysis: Section 14(5) confers a special power to seal a place of business or godown only in the context of a necessity for search or investigation connected with suspected tax evasion. The power cannot be exercised in an unbridled manner and must rest on the fulfilment of the condition precedent indicated by the provision. The impugned order did not record reasons showing why sealing was necessary, and the subsequent attempt to supplement those reasons through affidavit could not cure the defect.

Conclusion: The sealing order was invalid and illegal, being unsupported by the requisite condition precedent under section 14(5); it was therefore quashed.

---