23.04.2025 Item No.1 PG/KS Ct. No.1 M.A.T. 296 of 21025 JAGANNATH TRADING Versus THE STATE OF WEST BENGAL & ORS. Mr. Debasish Ghosh Mr. Debanuj Basu Thakur………for the appellant Mr. Anirban Ray, Ld. GP Mr. T.M. Siddique, Ld. AGP (Sr. Adv.) Mr. Tanoy Chakraborty Mr. Saptak Sanyal………………for the State-respondents 1. The matter has been listed under the caption ‘To Be Mentioned’ at the instance of the learned senior advocate appearing for the respondents/State. Since the learned advocate appearing for the appellant was not present yesterday, the matter was directed to be listed today. 2. By order dated April 8, 2025, the Court, noting that the goods in question are perishable, issued a direction to the respondents/department to sell the Areca-nuts at the best possible price, which is realisable within a time frame and retain the sale proceeds in a separate account subject to the outcome of the writ petition. This order was passed in the presence of the appellant and the appellant virtually agreed to the said order. 3. However, after the order was passed, the appellant sent a letter to the Assistant Commissioner of State Tax, Bureau of Investigation dated April 17, 2025 raising 2 certain objections, which will clearly show that the appellant is attempting to make the order dated April 8, 2025 as unworkable. Thus, noting the conduct of the appellant, we would have been well justified in initiating action for contempt against the appellant. However, taking note of the submission made by Mr. Ghosh, learned advocate for the appellant that the appellant will cooperate with the department by opening the locks fixed in the container, which is carrying the goods, the appellant is directed to appear before the concerned officer by 5.00 p.m. today. 4. The container should be opened in the presence of the appellant and thereafter the respondents shall proceed to take action in furtherance to the auction, which has already been conducted. 5. In the event, the appellant does not cooperate, the department shall break open the locks of the container and remove the goods and while carrying out such operation, the entire proceeding be videographed. 6. Liberty is granted to the appellant to mention before the Hon’ble Single Bench for an early hearing of the writ petition. (T.S SIVAGNANAM) CHIEF JUSTICE (CHAITALI CHATTERJEE (DAS), J.)