1994 (4) TMI 373

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....r. Debi Prosad Pal, learned counsel for the applicant and Mr. D. Majumdar, learned State Representative. Dr. Pal submits that the name of the applicant No. 1 company has been changed with effect from December 20, 1993 as Philips India Limited. He files a printed letter of the company to that effect. Let the printed letter be kept with the record. The change of name be recorded. The cause title ....

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....question would be released after keeping note of the description of the same and the value thereof within the specified time, upon the applicant's furnishing bank guarantee for Rs. 70,000 to the satisfaction of the respondent No. 5 within three weeks. Respondents were given the liberty to proceed with the impugned proceedings, but they were directed not to pass any final order until further ord....

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.... section 7 of the 1954 Act, because the order dated July 24, 1987 by which the Commissioner of Commercial Taxes had delegated his various powers did not envisage that an Inspector of Commercial Taxes could effect seizure. Dr. Pal, produces the order of delegation which shows that Assistant Commissioner was the competent authority at that time to effect seizure. Moreover, he relies on a decision of....

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....987. For this reason alone, the impugned seizures effected on November 12, 1987 and the penalty proceedings should also be quashed. In the result, the application is allowed. The impugned seizures dated November 12, 1987 under seizure cases Nos. 363, 364 and 365(54)/CCP-Midnapur of 1987-88 under the West Bengal Sales Tax Act, 1954, are quashed. The notices for imposition of penalty in these ....