https://www.taxtmi.com/caselaws?id=155940 A taxing authority under the Bengal Finance (Sales Tax) Act, 1941 has no express or incidental power to direct banks to stop payment from an assessee's accounts or prevent operation of those accounts merely on suspicion of tax evasion or sales suppression. Section 14B and section 22 may support requisitions for information and compliance measures, but they do not authorise interference with bank accounts. Executive action must remain within statutory jurisdiction. The bank directions were therefore without jurisdiction and were quashed to the extent they restrained payment and account operation. en-us Tue, 19 Dec 1989 00:00:00 +0530 Wed, 11 Sep 2013 12:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155940 A taxing authority under the Bengal Finance (Sales Tax) Act, 1941 has no express or incidental power to direct banks to stop payment from an assessee's accounts or prevent operation of those accounts merely on suspicion of tax evasion or sales suppression. Section 14B and section 22 may support requisitions for information and compliance measures, but they do not authorise interference with bank accounts. Executive action must remain within statutory jurisdiction. The bank directions were therefore without jurisdiction and were quashed to the extent they restrained payment and account operation. Case-Laws VAT and Sales Tax Tue, 19 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155940