https://www.taxtmi.com/caselaws?id=161918 Section 66 seizure power under the West Bengal Sales Tax Act, 1994 could not be invoked against an unregistered dealer on a bare allegation of attempted tax evasion before any assessment had quantified tax payable. The Tribunal held that tax liability arises at the charging stage, but tax becomes due only when ascertained in assessment proceedings; where the statutory return machinery under section 30(3) had not been triggered and no assessed or quantified tax existed, there was no jurisdictional basis for seizure on that ground. Compliance with seizure formalities did not cure the absence of substantive authority, so the seizure was held unlawful. en-us Wed, 24 Dec 2003 00:00:00 +0530 Tue, 11 Feb 2014 12:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161918 Section 66 seizure power under the West Bengal Sales Tax Act, 1994 could not be invoked against an unregistered dealer on a bare allegation of attempted tax evasion before any assessment had quantified tax payable. The Tribunal held that tax liability arises at the charging stage, but tax becomes due only when ascertained in assessment proceedings; where the statutory return machinery under section 30(3) had not been triggered and no assessed or quantified tax existed, there was no jurisdictional basis for seizure on that ground. Compliance with seizure formalities did not cure the absence of substantive authority, so the seizure was held unlawful. Case-Laws VAT and Sales Tax Wed, 24 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161918