Permit requirement for notified commodities supported lawful seizure when goods entered a notified area without proof of transport compliance.

Notified commodities transported into or across a notified area without production of the required sales tax permit may lawfully be seized under the West Bengal Sales Tax Act and the Rules, because that omission gives the officer reason to believe the transport conditions have been contravened. The regulatory permit and check-post requirements are aimed at preventing tax evasion, and compliance is necessary at the time of transport. Later production of the permit, or a claim that more opportunity should have been given, does not negate the legality of the seizure on these facts.

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Issues: Whether the seizure of notified commodities transported without production of a sales tax permit was valid under the West Bengal Sales Tax Act, 1954 and the Rules framed thereunder.

Analysis: The commodities in question were notified commodities, and transportation of such goods required compliance with the permit requirement under the statutory scheme. The provisions governing transport from notified places and across or beyond notified check-post areas were regulatory measures intended to prevent tax evasion. On the facts found, the vehicle carrying the goods entered the notified area without producing the permit, and that circumstance furnished sufficient reason to believe that the goods were being transported in contravention of the statutory conditions. The contention that the seizure was invalid because the permit was issued later, or that a longer opportunity should have been given, was not accepted as affecting the legality of the seizure itself.

Conclusion: The seizure was held to be valid.

Ratio Decidendi: Where notified commodities are transported into or across a notified area without production of the required permit, the officer has reason to believe that there is contravention of the regulatory transport conditions and seizure under the statute is lawful.

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