SARLA GEMS LTD Vs. C T O

JUDGEMENT

(1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 directed against seizure of books of accounts and documents under Section 66 of the West Bengal Sales Tax Act, 1994 on 6th January, 1997.

(2.) THE case of the applicants is that the applicant No. 1 is a limited company carrying on business of manufacturing and export of costume jewellery outside India. It is duly registered under the Bengal Finance (Sales Tax) Act, 1941 (in short "the 1941 Act"). Applicant No. 2 is a director of applicant No. 1. The applicant does not conduct any sale within the State of West Bengal or for that matter in India as it is a hundred per cent export oriented organisation.

(3.) THE respondent No. 1 caused a notice under Section 65 of the 1994 Act to be served on the applicant directing it to appear before the respondent No. 1 to explain the records seized on 6th January, 1997. Being aggrieved by such seizure of books and documents and the notice issued under Section 65 of the 1994 Act, the applicant has approached this Tribunal for declaring that the search and seizure made by the respondent No. 1 on 6th January, 1997 at the applicant's place of business of the books of accounts, papers as well as the notice under Section 65 of the 1994 Act issued by the Commercial Tax Officer, are illegal and restraining the respondent from proceeding any further with the seizure made on 6th January, 1997 and the notice under Section 65 of the 1994 Act.