SUNBEAM INDUSTRIES Vs. CTO/ASSANSOL CHARGE

JUDGEMENT

(1.) IN this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 the petitioner has challenged orders of seizure and penalty dated October 23, 2000 of respondent No. 2, Commercial Tax Officer, Durgapur Range, and the revisional orders dated February 20, 2001 and June 20, 2001 passed by respondent No. 3, Assistant Commissioner, Durgapur Range A and Deputy Commissioner, Durgapur Range, respectively affirming the order of the Commercial Tax Officer, as those orders are not sustainable in law and prayer as such for setting aside the same has been made.

(2.) THE case of the respondent in the affidavit -in -opposition is A that the declaration cannot be legally valid unless all requisites are complied with and in this particular case, declaration number which is one of the basic requisites had been wanting. Moreover, the road challan had been on a private letterhead without requisite number and that was not on a serialised sheet of paper. Those are as such invalid and improper documents and accordingly seizure has been rightly made and penalty has been rightly imposed complying with the provisions of law. The story of production of documents before the Commercial Tax Officer by the petitioner as made is not true. Hence the orders passed having been passed according to law are not liable to be set aside.

(3.) THE points that require determination are :