https://www.taxtmi.com/caselaws?id=167716 The statutory scheme under the West Bengal Value Added Tax Act, 2003 treats assessment, seizure, and penalty proceedings as distinct. A seizure made on a prima facie belief of violation under section 73 does not finally determine the nature of the transaction. Observations recorded in seizure proceedings are limited to testing the legality of the seizure and do not bind the officer proceeding under section 77. That officer must independently decide the matter on evidence and in accordance with law, and the assessing officer's jurisdiction to deal with the issue arising from seizure under section 76 was upheld. en-us Mon, 04 Mar 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167716 The statutory scheme under the West Bengal Value Added Tax Act, 2003 treats assessment, seizure, and penalty proceedings as distinct. A seizure made on a prima facie belief of violation under section 73 does not finally determine the nature of the transaction. Observations recorded in seizure proceedings are limited to testing the legality of the seizure and do not bind the officer proceeding under section 77. That officer must independently decide the matter on evidence and in accordance with law, and the assessing officer's jurisdiction to deal with the issue arising from seizure under section 76 was upheld. Case-Laws VAT and Sales Tax Mon, 04 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167716