https://www.taxtmi.com/caselaws?id=161459 Under the West Bengal Sales Tax Act, 1994, a seizure and penalty proceeding initiated by one competent officer could not be continued by another officer without a formal transfer order from the Commissioner. Once the initiating officer issued the notice, he retained control of the matter, despite concurrent jurisdiction, and the later penalty order was unsustainable for want of authority. The dealer was also entitled to produce relevant supporting documents at the hearing, and the deciding authority had to consider them before imposing seizure and penalty consequences. The impugned penalty order and consequential demand were therefore set aside. en-us Fri, 10 May 2002 00:00:00 +0530 Wed, 29 Jan 2014 14:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161459 Under the West Bengal Sales Tax Act, 1994, a seizure and penalty proceeding initiated by one competent officer could not be continued by another officer without a formal transfer order from the Commissioner. Once the initiating officer issued the notice, he retained control of the matter, despite concurrent jurisdiction, and the later penalty order was unsustainable for want of authority. The dealer was also entitled to produce relevant supporting documents at the hearing, and the deciding authority had to consider them before imposing seizure and penalty consequences. The impugned penalty order and consequential demand were therefore set aside. Case-Laws VAT and Sales Tax Fri, 10 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161459