Statutory power of seizure can be exercised by an appointed officer without separate written delegation when the Act itself prescribes it.

A Sales Tax Officer appointed under the West Bengal Value Added Tax Act, 2003 was competent to exercise the power of seizure under Section 67 without a separate written delegation from the Commissioner. The statutory scheme under Section 6(1) and the notification issued under it authorised Commercial Tax Officers as Sales Tax Officers for purposes of the Act, while Section 6(2) allowed them to exercise powers conferred or prescribed by the Act. Because the seizure power was itself prescribed under Section 67, the officer could validly act on that basis, and the separate written delegation requirement under Section 3(4) was not applicable.

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Issues: Whether a Sales Tax Officer appointed under the West Bengal Value Added Tax Act, 2003 could validly exercise the power of seizure under Section 67 without a separate written delegation by the Commissioner under Section 3(4).

Analysis: Section 6(1) empowers the State Government to appoint persons to assist the Commissioner, and the notification issued under that provision appointed Commercial Tax Officers as Sales Tax Officers for carrying out the purposes of the Act. Section 6(2) authorises such persons to exercise powers conferred or prescribed by the Act, in addition to powers delegated in writing by the Commissioner. Since the power of seizure is itself prescribed under Section 67, a Sales Tax Officer duly appointed under Section 6(1) read with the notification was competent to exercise that power. The requirement of separate written delegation under Section 3(4) was not attracted on these facts.

Conclusion: The seizure was within jurisdiction and the challenge to the Sales Tax Officer's authority failed.

Ratio Decidendi: Where a statute itself confers or prescribes a power on an officer appointed under it, that officer may exercise the power without a separate written delegation from the Commissioner.

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