W.B. CRANE & EQUIPMENT OWNERS WELFARE ASSN. AND OTHERS Vs. ASSISTANT SALES TAX OFFICER, CENTRAL SECTION, INVESTIGATION WING AND OTHERS

JUDGEMENT

(1.) THIS present application under section 8 of the West Bengal Taxation Tribunal Act, 1987 has been filed, challenging the seizure of the documents, with a prayer for declaration that the members of petitioner No. 1 are not liable to pay tax under the VAT Act, 2003. The present application has been filed by the West Bengal Crane Equipment Owner's Welfare Association and some of its members. The petitioner Nos. 2 and 3 happen to be the President and Assistant Secretary of the Association, whereas petitioner Nos. 4, 5 and 6 are the members of the Association.

(2.) IT is the stand of the petitioners that the various types of cranes had been given on hire by the respective owners for execution of the works contract. In terms of the agreement, the overall control of the cranes always remained with the members of the association. The contractors using the cranes for carrying out the works contract were not entitled to make free use of the said cranes. The contractors were authorized to use those cranes only in the area, as specified in the agreement. The maintenance of the cranes during operation was also done by the members of the association. The operator and helper were also provided by them. In case of breakdown, the cost of repair was also borne by the members of the association.

(3.) ON October 6, 2009, the Assistant Sales Tax Officer, Central Section, investigating wing along with some other officers of the Department visited the office of petitioner Nos. 4, 5 and 6, with the direction upon them to produce the documents in respect of the cranes owned by them. Contending that tax was liable to be paid on the hire -purchase received by petitioner Nos. 4, 5 and 6, the Assistant Sales Tax Officer, Central Section, Investigating Wing seized the documents.