https://www.taxtmi.com/caselaws?id=160575 Seizure action based on the impugned notification was held to lack lawful authority because the authority invoked did not correspond with the statutory source relied upon, and the notification had ceased to operate after repeal of the earlier Sales Tax Act without being saved or revived for this purpose. The challenge was also held outside the West Bengal Taxation Tribunal framework under Article 323B, because that regime covered disputes on levy, assessment, collection and enforcement of tax under specified State Acts, not the legality of seizure action itself. The writ petition was therefore maintainable, and the impugned notification and proceedings were declared illegal and unsustainable. en-us Wed, 29 Mar 2000 00:00:00 +0530 Fri, 20 Dec 2013 14:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160575 Seizure action based on the impugned notification was held to lack lawful authority because the authority invoked did not correspond with the statutory source relied upon, and the notification had ceased to operate after repeal of the earlier Sales Tax Act without being saved or revived for this purpose. The challenge was also held outside the West Bengal Taxation Tribunal framework under Article 323B, because that regime covered disputes on levy, assessment, collection and enforcement of tax under specified State Acts, not the legality of seizure action itself. The writ petition was therefore maintainable, and the impugned notification and proceedings were declared illegal and unsustainable. Case-Laws VAT and Sales Tax Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160575