TaxTMI 
TaxTMI 
1995 (4) TMI 263
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....uction of various books of account and documents for the periods of 1992-93 and 1993-94 from the inception of the business of the applicant purportedly under section 14(1) of the Bengal Finance (Sales Tax) Act, 1941. The subject-matter is exclusively within the jurisdiction of this Tribunal and the jurisdiction of the High Court has been barred in respect thereof. The case of the applicant is that he runs a business under the trade name M/s. Madan Kr. Gupta at Ranigunj and was registered as a dealer under the 1941 Act on September 16, 1993 with validity of the registration certificate from September 15, 1993. On March 7, 1994, two Inspectors of Commercial Tax visited the business place of the applicant and allegedly demanded an undertaking....
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....e applicant could not produce the same, the books of account were taken into custody with consent of the applicant. No seizure was made on March 7, 1994, on the request of the applicant. Applicant was directed by the inspectors to produce the connected records within a day or two and to explain the entries for the purpose of verification, but no such thing was done. It is denied that anyone appeared before respondent No. 2 on March 10, 1994 or that advance tax was also demanded on that date. Since no one appeared up to March 15, 1994, the books of account were seized and the seizure receipt was issued by post. Regarding the notice dated June 9, 1994, the case of respondent is that they have the power to issue such a notice for causing produ....
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....in-opposition, respondents have annexed an enquiry report dated March 7, 1994, which ends with the statement that the two books of account were taken away with the consent of the applicant. That report was countersigned by the applicant. But since it was a continuous report ending with taking away of the books of account, it is clear that there was no recorded reasons, prepared before the seizure had taken place or before the books had been taken away. Moreover, on a reading of the enquiry report, it appears that there was no suspicion till then about any attempt to evade tax, although it was recorded that some documents could not be produced in support of the two books taken by the inspectors. The seizure receipt dated March 15, 1994 simpl....