Tribunal can't release seized documents which are ordered to be retained by Magistrate

CST & VAT: West Bengal VAT - Where Assessing Authority had seized certain documents from custody of assessee on plea that it had evaded tax and thereafter a criminal case was registered against assessee for offences punishable under section 93(6) and 93(7) of VAT Act and further Investigation Officer had seized several documents from Assessing Authority and thereupon Chief Judicial Magistrate passed an order in that regard, Taxation Tribunal had no jurisdiction to allow release of seized documen