SATYABRATA SINGH, PRATAP KUMAR RAY

( 1 ) A short but an interesting question as regards interpretation of the provisions of Section 70 of the West Bengal Sales Tax Act, 1994 (hereinafter called and for the sake of brevity referred to as "the said Act") vis-a-vis Rule 212 of the said Rules for consideration of this case.

( 2 ) BEFORE however embarking on the said question we may notice the salient facts. The petitioner is a transporter. Some goods while being transported intercepted by the Commercial Tax Officer, Duburdih Check-post.

( 3 ) SUCH interception took place on September 5, 2000. While the vehicle was on its way to Assansol it was taken back to the check-post and detained for thorough checking in terms of Section 69 of the said Act. Nobody had appeared till September 12, 2000. Inspection was made on each day of detention but the driver's cabin was found under lock and key. No person was present in whose presence checking could be made. Relying on or on the basis of Rule 212 (10), the goods were seized on September 13, 2000. A reasoned order was passed by the competent authority on September 21, 2000. Validity of the said order as also the seizure was questioned by the pe

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