https://www.taxtmi.com/caselaws?id=158138 A seizure under the West Bengal Sales Tax Act, 1954 was held invalid because the Inspector of Commercial Taxes who effected it had not been validly delegated the statutory power. The delegation order of 24 July 1987 showed the Assistant Commissioner as the competent authority, so the jurisdictional prerequisite for seizure was absent. The defect went to the root of the proceedings, and the seizure, penalty notices, and any consequential penalty orders were quashed. The bank guarantee was directed to be released in favour of the applicants. en-us Fri, 29 Apr 1994 00:00:00 +0530 Thu, 17 Oct 2013 14:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158138 A seizure under the West Bengal Sales Tax Act, 1954 was held invalid because the Inspector of Commercial Taxes who effected it had not been validly delegated the statutory power. The delegation order of 24 July 1987 showed the Assistant Commissioner as the competent authority, so the jurisdictional prerequisite for seizure was absent. The defect went to the root of the proceedings, and the seizure, penalty notices, and any consequential penalty orders were quashed. The bank guarantee was directed to be released in favour of the applicants. Case-Laws VAT and Sales Tax Fri, 29 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158138