KAMAL KOTHARI Vs. COMMERCIAL TAX OFFICER CENTRAL SECTION

JUDGEMENT

(1.) THIS application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, which is in the nature of a writ application, is at the instance of a registered dealer and is directed against purported interception and detention of vehicle No. OR -05D -9015 loaded with various goods by the Commercial Tax Officer, Central Section on November 4, 2000.

(2.) THE petitioner's case is that the above truck was loaded with pepper and it was detained at Howrah and on verification of the way bill along with other documents, the documents were seized. Subsequently respondent No. 1 checked the goods and came to a finding that those were undervalued and the truck was taken to their office and was seized. On being aggrieved by such seizure, the instant application has been filed before this Tribunal.

(3.) MR . Chakraborty further submits that even if there was any undervaluation of the goods, the same was done by the consignor and this petitioner cannot be held liable for such under -invoicing the bill. When the truck loaded with pepper reached Chichira Check -post the driver on demand produced all the papers including the way bill and those were duly endorsed by the checking official and, therefore, any subsequent checking or interception by the officials of the same Directorate is bad and there was no ground for such interception. As against this, the learned State Representative submits that defect, if there be any, has been done away with by recent amendment. In this connection learned State Representative has drawn our attention to Sub -rules (10) and (11) of Rule 212 which run as follows :