https://www.taxtmi.com/caselaws?id=159624 Section 70 of the West Bengal Sales Tax Act, 1994 permits seizure of transported goods only after the person concerned is first given a reasonable opportunity, within the permitted detention period, to furnish the prescribed particulars under section 68. Instantaneous seizure on interception, without that opportunity, is contrary to the statutory scheme and therefore invalid. Because the seizure itself was unlawful, the foundation for the penalty proceedings was removed, and the consequential penalty order could not stand. en-us Thu, 11 Sep 1997 00:00:00 +0530 Thu, 28 Nov 2013 15:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159624 Section 70 of the West Bengal Sales Tax Act, 1994 permits seizure of transported goods only after the person concerned is first given a reasonable opportunity, within the permitted detention period, to furnish the prescribed particulars under section 68. Instantaneous seizure on interception, without that opportunity, is contrary to the statutory scheme and therefore invalid. Because the seizure itself was unlawful, the foundation for the penalty proceedings was removed, and the consequential penalty order could not stand. Case-Laws VAT and Sales Tax Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159624