ENTRY TAX OFFICER Vs. UPTRON INDIA

JUDGEMENT

(1.) This matter arises under the Taxes on Entry of Goods into Calcutta metropolitan Area Act, 1972 (hereinafter referred to as "the Act"). In the course of assessment proceedings arising under the Act, it was noticed that from 7-9-1982 to 1-5-1983, the respondent had imported 41 consignments of tv sets through certain check-posts in respect of which a statement had been submitted. Documents in relation to the said 41 consignments were examined and in respect of 30 consignments the statements made on behalf of the respondent were accepted. So far as the 11 remaining consignments are concerned, the claim of the respondent was that it had duly paid tax under the act, but the assessing authority examined the said entries in receipts in form V, found various discrepancies thereto and did not accept that they reflected that the entry tax had been paid. Therefore, prima facie it came to the conclusion that no entry tax had been paid in respect of those 11 consignments and no declaration also had been submitted in that regard. On that basis a show-cause notice was issued to the respondent on 3-12-1983. In answer to the said show-cause notice, the respondent dealer contended that entry tax had been paid on these consignments through M/s Das and Shome octroi Services and it was also alleged that on getting necessary receipts from the clearing agent, it had paid the necessary sum to the agent by cheque. This case put forth by the dealer was not accepted by the Department and it was held that the amount had not been remitted to the government account at all. Proof of payment should have been made available by the respondent and in absence of the same, they had no option but to proceed to assess the respondent and call upon it to pay the said amount and also impose a one-time penalty.

(2.) The respondent challenged this order by way of a writ petition under article 226 of the Constitution in the High Court but on formation of the west Bengal Taxation Tribunal, the said matter was forwarded to the tribunal under Section 15 of the West Bengal Taxation Tribunal Act for disposal by it. The Tribunal examined the matter in a very elaborate manner, however, ultimately based its decision on the aspect that the respondent did not have adequate opportunity to put forth its case thereby resulting in violation of the principles of natural justice. It was noticed that having discarded the declarations in Form IV and the tax receipts in Form V, the officer should have disclosed to the respondent dealer the information about the particulars for the purpose of assessment. In the present case, in the show-cause notice issued by the assessing authority, it was indicated that both declarations in Form IV and tax receipts in Form V were not accepted by it and it called upon the respondent to put forth its case. Therefore, the burden lay upon the respondent to adduce proof of having paid the tax. In absence of such material, the assessing authority was justified in having imposed tax and penalty as stated earlier. We do not think there was, in this background, any violation of the principles of natural justice. The order made by the Tribunal is therefore, set aside and that of the assessing authority is restored. The appeal is accordingly allowed. In view of the fact that the respondent remains un-represented, we do not think it fit to award any cost.