https://www.taxtmi.com/caselaws?id=449142 A Sales Tax Officer appointed under the West Bengal Value Added Tax Act, 2003 was competent to exercise the power of seizure under Section 67 without a separate written delegation from the Commissioner. The statutory scheme under Section 6(1) and the notification issued under it authorised Commercial Tax Officers as Sales Tax Officers for purposes of the Act, while Section 6(2) allowed them to exercise powers conferred or prescribed by the Act. Because the seizure power was itself prescribed under Section 67, the officer could validly act on that basis, and the separate written delegation requirement under Section 3(4) was not applicable. en-us Wed, 17 Jan 2024 00:00:00 +0530 Mon, 15 Dec 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449142 A Sales Tax Officer appointed under the West Bengal Value Added Tax Act, 2003 was competent to exercise the power of seizure under Section 67 without a separate written delegation from the Commissioner. The statutory scheme under Section 6(1) and the notification issued under it authorised Commercial Tax Officers as Sales Tax Officers for purposes of the Act, while Section 6(2) allowed them to exercise powers conferred or prescribed by the Act. Because the seizure power was itself prescribed under Section 67, the officer could validly act on that basis, and the separate written delegation requirement under Section 3(4) was not applicable. Case-Laws VAT / Sales Tax Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449142