2013 (3) TMI 578

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.... Roy Choudhury For the Respondents : Abhratosh Majumder, Piyal Gupta and Soumitra Mukherjee On January 3, 2008, goods belonging to the writ petitioners were seized by the Sales Tax Officer on the basis that he had reasons to believe that the iron ores, a taxable commodity, were imported in contravention of section 73 of the West Bengal Value Added Tax Act, 2003. Challenging the aforesaid ....

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....n applied its mind and arrived at a finding by its judgment and order dated October 3, 2012 (Frost International Ltd. v. Commissioner of Sales Tax [2013] 64 VST 356 (WBTT)) (page 362 in 64 VST): "That the mandatory provisions as contained in section 73 of the VAT Act as well as in provision contained in rule 100 of the VAT Rules, 2005, not having been followed, the seizure was lawfully effected....

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....enging the order of the High Court the matter travelled to the Supreme Court and it is in those circumstance that their Lordships expressed the aforesaid opinion. This judgment does not help the writ petitioners. Mr. Dutt, submitted that the Tribunal has given a finding as regards the nature of the transaction which, according to him, they had no competence to give and that could only have b....

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....cises jurisdiction under sections 45 and 46. He has no jurisdiction with respect to a seizure made under section 76. That proceeding has to culminate in a further penalty proceeding under section 77. Therefore, it is the officer concerned who shall exercise power under section 77 of the West Bengal Value Added Tax Act, who shall also be the appropriate authority to take a final decision in the mat....