https://www.taxtmi.com/caselaws?id=156425 Under the West Bengal sales tax delegation scheme, seizure of a notified commodity had to be made by the officer authorised under the relevant delegation order. A Commercial Tax Officer acted without that delegated authority, so the seizure was without jurisdiction. Because the penalty order was based on an invalid seizure, it could not survive. The amount deposited for release of the goods was therefore refundable to the assessee. en-us Thu, 17 May 1990 00:00:00 +0530 Thu, 19 Sep 2013 15:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156425 Under the West Bengal sales tax delegation scheme, seizure of a notified commodity had to be made by the officer authorised under the relevant delegation order. A Commercial Tax Officer acted without that delegated authority, so the seizure was without jurisdiction. Because the penalty order was based on an invalid seizure, it could not survive. The amount deposited for release of the goods was therefore refundable to the assessee. Case-Laws VAT and Sales Tax Thu, 17 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156425