Warehouse search and seizure powers are limited by the Rules; an Inspector acted without jurisdiction.

The West Bengal Sales Tax Act, 1994 and the West Bengal Sales Tax Rules, 1995 limited warehouse search and seizure powers to the conditions in the Rules. Rule 208 confined seizure of goods stored in a warehouse, other than at notified places under section 68, to an officer not below the rank of Commercial Tax Officer. Sections 69 and 70 did not expand an Inspector's authority, and attachment to the Bureau of Investigation did not enlarge that power. On that basis, the Inspector's seizure of warehouse goods was without jurisdiction, and the seizure and penalty proceedings were liable to be quashed.

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Issues: Whether an Inspector of Commercial Taxes, Bureau of Investigation, had authority under the West Bengal Sales Tax Act, 1994 and the West Bengal Sales Tax Rules, 1995 to search a warehouse and seize goods stored there, and whether the seizure made on that basis was valid.

Analysis: The statutory scheme under sections 69 and 70 of the West Bengal Sales Tax Act, 1994 authorises interception, detention, search and seizure only subject to the restrictions prescribed by the Rules. Rule 208 of the West Bengal Sales Tax Rules, 1995 specifically limits search of a warehouse and seizure of goods stored there at places other than notified places under section 68, and confines such power to an officer not below the rank of Commercial Tax Officer. The reliance on section 7(9) and section 3(4) did not enlarge the Inspector's powers beyond those controlled by the Act and the Rules. The restriction in the Rules governed the exercise of power, and an Inspector could not act beyond that limit merely because he was attached to the Bureau of Investigation.

Conclusion: The seizure by the Inspector of Commercial Taxes was without jurisdiction and invalid, and the resulting seizure and penalty proceedings were liable to be quashed.

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