https://www.taxtmi.com/caselaws?id=161148 The West Bengal Sales Tax Act, 1994 and the West Bengal Sales Tax Rules, 1995 limited warehouse search and seizure powers to the conditions in the Rules. Rule 208 confined seizure of goods stored in a warehouse, other than at notified places under section 68, to an officer not below the rank of Commercial Tax Officer. Sections 69 and 70 did not expand an Inspector's authority, and attachment to the Bureau of Investigation did not enlarge that power. On that basis, the Inspector's seizure of warehouse goods was without jurisdiction, and the seizure and penalty proceedings were liable to be quashed. en-us Thu, 17 Apr 1997 00:00:00 +0530 Tue, 07 Jan 2014 17:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161148 The West Bengal Sales Tax Act, 1994 and the West Bengal Sales Tax Rules, 1995 limited warehouse search and seizure powers to the conditions in the Rules. Rule 208 confined seizure of goods stored in a warehouse, other than at notified places under section 68, to an officer not below the rank of Commercial Tax Officer. Sections 69 and 70 did not expand an Inspector's authority, and attachment to the Bureau of Investigation did not enlarge that power. On that basis, the Inspector's seizure of warehouse goods was without jurisdiction, and the seizure and penalty proceedings were liable to be quashed. Case-Laws VAT and Sales Tax Thu, 17 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161148