1994 (9) TMI 321

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plicant at 8/1, Middleton Row, Calcutta-73 and from his godown at 53/G/1, Chaulpatty Road, Beliaghata, Calcutta-10 on January 22, 1993 and seizure of further documents from the said godown at Chaulpatty Road on February 25, 1993 and also against sealing of the said godown on February 25, 1993. The jurisdiction of the High Court has been barred in terms of the 1987 Act read with article 323-B of the Constitution of India in respect of the subject-matter of this case. This Tribunal has been vested with exclusive jurisdiction in regard to the same. After this application was filed another similar application was filed against retention of the seized documents and records beyond the period of one year under section 14(3A) of the Bengal Finan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax Rules, 1941. By referring to rule 71, she pointed out that the Commissioner was not given the liberty to delegate the powers under section 14(5) to officer of any rank. But Mr. T.N. De, learned State Representative, submitted that section 14(5) was inserted with effect from October 1, 1982, while rule 71 was there long before that. Moreover, he submitted that whether under sub-section (3) or (3A) or (4) of section 3, originally the provisions were to the effect that the Commissioner alone had the jurisdiction to exercise those powers. At that time it was necessary to allow the Commissioner to delegate those powers by rule 71. Mr. De submitted further that by an amendment of 1978, the said sub-sections of section 3 were so amended as to c....