KEMCO CHEMICALS Vs. COMMERCIAL TAX OFFICER CENTRAL SECTION

JUDGEMENT

(1.) In this writ petition the petitioners are Kemco Chemicals, a registered firm carrying on business of manufacturing cosmetic goods at 18, R.N. Mukherjee Road and other places in Calcutta and the petitioner No. 2 is one of its partners. The said firm is a registered dealer and has been assessed to sales tax up to the period from 16th November, 1982 to 8th November, 1983. They have challenged the purported notice dated 26th March, 1984, which is annexure A to the writ petition from Sri S. K. Roy, Commercial Tax Officer, Central Section. The said notice is reproduced below : <FRM>JUDGEMENT_337_STC57_1984Html1.htm</FRM>

(2.) Before the issue of the impugned notice, eleven inspectors of the Commercial Tax Directorate had searched the factory premises, the administrative office premises and the warehouse of the petitioner No. 1 on 19th March, 1984 and left without seizing anything as no incriminating material or document was found.

(3.) The petitioners' case is that there is no scope in Section 13(1) of the West Bengal Sales Tax Act, 1954 (the 1954 Act for short) for the Commercial Tax Officer to issue a notice and called the petitioner No. 1 to appear before him with the relevant papers and documents and threatened the petitioner that ex parte decision would be taken against him in the event of failure to comply with such notice. So, the action of the respondent No. 1 is said to be wholly arbitrary and illegal and without jurisdiction. It is also contended that the issue of the notice under Section 13(1) of the 1954 Act after thorough inspection and search of the business places of the petitioners by eleven inspectors who did not find any material against the petitioners is an abuse of the power on the part of the respondent No. 1.