2007 (6) TMI 496

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....ioner of Sales Tax, Calcutta, South Circle (Audit Wing-II) asking Md. Nehal Zafar, a partner of the firm to show cause why a complaint would not be lodged under section 93(6) and 93(7) of the West Bengal Value Added Tax Act, 2003 (hereinafter referred to as, "the VAT Act") with the police against the partners of the firm. The main ground of attack is that the Assistant Commissioner attached to the Audit Wing has no authority or jurisdiction to issue the impugned notice. Section 43 of the VAT Act has provided for audit of the accounts, registers or documents including electronic records of the registered dealers selected on a random basis or upon information or otherwise. Rule 54 of the West Bengal Value Added Tax Rules, 2005 (in....

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....on, if necessary. Sub-section (13) of section 93 has imposed the restriction that no court shall take cognizance of any offence under the VAT or the Rules made thereunder except with the previous sanction of the Commissioner and that no court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate shall try an offence under section 93 of the VAT Act. Mr. Ganguly, learned Advocate appearing for the petitioner has submitted that only the Commissioner of Sales Tax can lodge a complaint with the police but he has not been able to show any provisions in the VAT Act or the Rules framed thereunder to show that only the Commissioner has been empowered to lodge a complaint with the police. It is well-known that under the code of crim....