REETA SHAH Vs. ACCT, CENTRAL SECTION AND ORS.

JUDGEMENT

(1.) IN this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 the petitioner prayed for a declaration that the respondent No. 1 acted illegally and without any authority of law by retaining the books of accounts for more than one year and that the attachment of the bank accounts was illegal.

(2.) ON September 27, 2001, the books of accounts of the petitioner, seized by the respondents under Section 66 of the West Bengal Sales Tax Act, 1994 have not yet been released although three years have elapsed. Different bank accounts of the petitioner were also attached though there was no legal demand for payment of any outstanding tax.

(3.) THE learned lawyer for the petitioner submits that sanction of the Commissioner is necessary for retaining the books of accounts for more than one year as per the proviso of Section 66 of the West Bengal Sales Tax Act, 1994 (in short, "the Act, 1994"). No sanction was taken by respondent No. 1 after September 26, 2003 till this date. The sanction at the first instance for two years was taken from the Additional Commissioner for the period from September 27, 2001 to September 26, 2003. Therefore, retention of the books of accounts by the respondent No. 1, after September 26, 2003 is illegal and should be released at once. The sanction dated September 9, 2002 was communicated to the petitioner under Memo No. 3731 dated September 10, 2002.