AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2005 (6) TMI 534
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction 8 of the West Bengal Taxation Tribunal Act, 1987, where the petitioner challenges the seizure made by the Assistant Sales Tax Officer, Duburdih Check-post on May 17, 2005. 2.. It is the contention of the learned advocate for the petitioner that interception in this case was done by the patrolman on duty and he shows from the delegation of power in the rules that patrolman has no power or ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....The learned State Representative submits that under rule 120 of the VAT Rules, patrolman has been empowered to intercept, detain and search any vehicle and that jurisdiction point, as raised, has no leg to stand. Moreover, he submits that the petitioner, as per explanation to section 86 of the VAT Act, is under obligation to try his remedy before the first revisional authority and he is, under the....