2025-VIL-350-PAT
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VAT High Court Cases

Bihar VAT Act, 2005 – Authorisation for Inspection, Search, Seizure - Inspection, verification and seizure of goods and vehicle – Respondents had challenged the orders before the Tribunal on the ground that the inspection, verification and seizures were illegal and unauthorized as no ‘letter of authorisation’ had been issued as mandatorily required under Section 56(2)(b) of the Bihar VAT Act read with Rules 35(4) and (5) of the Bihar VAT Rules, 2005 - Whether an authorization letter is mandatorily required for the purpose of conducting search of any goods carrier as envisaged under Sub-Section (2) of Section 61 of the Bihar VAT Act – HELD - The Section 56(2)(b) of the Bihar VAT Act and Sub-Rule (5) of Rule 35 of the Bihar VAT Rules, 2005 clearly provide that the prescribed authority has to issue a letter of authorization after examining the information available and making further inquiry, if deemed necessary, and being satisfied that it is in the interest of revenue to do so - In the present case, the Joint Commissioner and the Additional Commissioner did not examine the information available and conduct any further inquiry, but merely approved the proposal - the mandate of Sub-Rule (5) of Rule 35 is something much more than what have been appearing for the records. It is evident that this provision specifically talks of issuance of ‘letter of authorization’ - Post facto approval in the file cannot be taken as compliance with the mandate of Sub-Rule (5) of Rule 35. The words of the statute are clear and the authorization should be issued in the form of a letter – the impugned order is confirmed and Revenue appeal is dismissed
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