1988 (12) TMI 322

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....cle), and to issue necessary declaration forms by directing the Bureau of Investigation to release the books of accounts seized on 18th December, 1985. It is stated that the Assistant Commissioner of Commercial Taxes, Calcutta (North Circle), has initiated the proceedings for demand of security on the report from the Bureau of Investigation while the report is unwarranted and uncalled for. It is alleged that the conditions precedent being not in existence the respondent Nos. 1 and 2 assumed jurisdiction not vested to them in law and they acted without and/or in excess of jurisdiction by initiating a proceeding under section 7(4a)(i) of the Bengal Finance (Sales Tax) Act of 1941. It is also alleged that the books of accounts seized by the Bu....

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....is also alleged in the affidavit-in-opposition that the balance-sheet produced by the petitioner at the time of enquiry in connection with granting eligibility certificate does not tally with the balance-sheet and a comparative chart was made wherefrom it will be clear that there are serious discrepancies between the balance-sheet produced before the Bureau of Investigation and the balance-sheet produced before the Assistant Commissioner of Commercial Taxes. The respondent No. 1 considered the relevant facts and circumstances of the case and after an opportunity to the petitioner to show cause passed an order on 26th February, 1988 asking the petitioner to furnish a security of Rs. 1 lakh for payment of taxes and the said demand is quite la....

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....no specific case has been made out for alleged discrepancies in the books of accounts produced before two authorities as mentioned in the affidavit-inopposition. This Court finds that any Act of the statutory authority must be objective in nature. There should not be any subjective consideration in any manner whatsoever. Law is very clear that any statutory authority is a creature of the Act concerned. He is not permitted to resort to any action which is otherwise unwarranted and uncalled for. In the instant case, if it is proved that the petitioner has been maintaining two sets of books of accounts or that any step taken by him is not authorised in law, the authorities are free to initiate any proceedings to penalize him but at the same....