https://www.taxtmi.com/caselaws?id=161217 The Tribunal upheld the legality of the seizure of goods under Section 70 of the West Bengal Sales Tax Act, citing the driver's suspicious behavior. The penalty under Section 71 was deemed justified due to the driver's attempt to evade tax. The immediate seizure without a 48-hour notice was considered lawful given the circumstances. The absence of independent witnesses during the seizure was deemed immaterial as it occurred in a public area. The Tribunal accepted the applicant's declared saleable value, reducing the penalty to Rs. 42,250 and adjusting the deposited sum accordingly. Compliance with procedural requirements and fair penalty imposition were highlighted. en-us Fri, 15 May 1998 00:00:00 +0530 Thu, 09 Jan 2014 17:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161217 The Tribunal upheld the legality of the seizure of goods under Section 70 of the West Bengal Sales Tax Act, citing the driver's suspicious behavior. The penalty under Section 71 was deemed justified due to the driver's attempt to evade tax. The immediate seizure without a 48-hour notice was considered lawful given the circumstances. The absence of independent witnesses during the seizure was deemed immaterial as it occurred in a public area. The Tribunal accepted the applicant's declared saleable value, reducing the penalty to Rs. 42,250 and adjusting the deposited sum accordingly. Compliance with procedural requirements and fair penalty imposition were highlighted. Case-Laws VAT and Sales Tax Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161217