Limited search power under sales tax law upheld as controlled, reasoned, and not arbitrary under constitutional challenge.

Section 69(b) of the West Bengal Sales Tax Act, 1994 authorises a limited search of a warehouse or other place on information that specified goods have been transported in contravention of section 68, and it does not require a prior finding that the contravention is already established. The provision is further controlled by the later seizure stage under section 70, which depends on reason to believe and recorded reasons, and by Rule 207, which requires searches and seizures to follow the Criminal Procedure Code as far as possible. On this scheme, the search power is neither arbitrary nor unguided, and the constitutional challenge fails.

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Issues: Whether section 69(b) of the West Bengal Sales Tax Act, 1994, which authorises search of a warehouse or other place on the basis of information that specified goods have been transported in contravention of section 68, is unconstitutional as conferring arbitrary and unguided power and as violating Articles 14 and 19(1)(g) of the Constitution of India.

Analysis: The power under section 69(b) is confined to search for the limited purpose of verification on the basis of information that goods have been transported in contravention of section 68. The provision does not require a pre-search finding that contravention has already been established; that stage arises later, when seizure is contemplated under section 70 on the basis of reason to believe. The requirement of recording reasons attaches to seizure, and the search is further controlled by the prescribed restrictions, including Rule 207 of the West Bengal Sales Tax Rules, 1995, which directs searches and seizures to be conducted, as far as possible, in accordance with the Code of Criminal Procedure, 1973. On this scheme, the power is neither uncontrolled nor arbitrary, and the constitutional challenge fails.

Conclusion: Section 69(b) of the West Bengal Sales Tax Act, 1994 is not ultra vires Articles 14 and 19(1)(g) of the Constitution of India.

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