1990 (5) TMI 217

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....ment of detergent cake being transported from Naroda Road, Ahmedabad to Raiganj in the District of West Dinajpur, West Bengal. The seizure was made on January 8, 1988 by the Commercial Tax Officer, Dalkhola Check-Post on the ground stated in the seizure receipt vide annexure "H" to the revision application. The Commercial Tax Officer imposed a penalty of Rs. 37,500. The applicant moved an appeal a....

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.... in section 7 of the Act, is the Assistant Commissioner. In the instant case, the seizure was effected by the Commercial Tax Officer. In view of the order of delegation of powers dated July 24, 1987, the Commercial Tax Officer was not a duly authorised officer to effect the seizure and impose a penalty on January 8, 1988. 3.. Mr. P.K. Chakraborty, appearing on behalf of the respondents, complai....