https://www.taxtmi.com/caselaws?id=156172 Sections 6 and 7 of the West Bengal Sales Tax Act, 1954 were treated as valid regulatory provisions within the State's legislative competence because check-post, interception, search and seizure powers were viewed as ancillary measures to prevent tax evasion. Section 7(2) was read as requiring a real adjudication after hearing the affected party, because penalty cannot follow automatically from seizure and non-production of documents alone. The word "may" was construed as conferring discretion to impose or decline penalty and, where appropriate, direct release of goods. On that construction, the penalty proceedings were set aside for fresh consideration after hearing. en-us Wed, 09 Aug 1989 00:00:00 +0530 Mon, 16 Sep 2013 11:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156172 Sections 6 and 7 of the West Bengal Sales Tax Act, 1954 were treated as valid regulatory provisions within the State's legislative competence because check-post, interception, search and seizure powers were viewed as ancillary measures to prevent tax evasion. Section 7(2) was read as requiring a real adjudication after hearing the affected party, because penalty cannot follow automatically from seizure and non-production of documents alone. The word "may" was construed as conferring discretion to impose or decline penalty and, where appropriate, direct release of goods. On that construction, the penalty proceedings were set aside for fresh consideration after hearing. Case-Laws VAT and Sales Tax Wed, 09 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156172