https://www.taxtmi.com/caselaws?id=162104 Search and seizure under the West Bengal Sales Tax Act, 1994 must satisfy the statutory safeguards in sections 68 and 70, including a bona fide basis for believing that goods are being transported in contravention of the Act and the prescribed opportunity to produce the way-bill before seizure. On the facts discussed, seizure made immediately after arrival at the check-post, without the required opportunity and without evidence of intent to evade tax, was treated as invalid. A penalty under section 71 could not stand once the seizure failed, and the absence of any finding of evasion or deliberate wrongdoing further undermined penal action. en-us Thu, 05 Jan 2006 00:00:00 +0530 Wed, 19 Feb 2014 12:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162104 Search and seizure under the West Bengal Sales Tax Act, 1994 must satisfy the statutory safeguards in sections 68 and 70, including a bona fide basis for believing that goods are being transported in contravention of the Act and the prescribed opportunity to produce the way-bill before seizure. On the facts discussed, seizure made immediately after arrival at the check-post, without the required opportunity and without evidence of intent to evade tax, was treated as invalid. A penalty under section 71 could not stand once the seizure failed, and the absence of any finding of evasion or deliberate wrongdoing further undermined penal action. Case-Laws VAT and Sales Tax Thu, 05 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162104