RAM SANKAR BANERJEE Vs. CTO/DURGAPUR RANGE

JUDGEMENT

(1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 for quashing or setting aside the order of seizure dated November 30, 2004 passed by the respondent No. 1 and also the order dated December 13, 2004 and December 23, 2004 passed by the respondent Nos. 1 and 2 under Section 71 of the West Bengal Sales Tax Act, 1994 (hereinafter referred to "the Act, 1994") imposing penalty for violation of the provisions of the Act, 1994.

(2.) THE pay loader purchased by the petitioner from Tamil Nadu reached Burra Bazar Check -post, Purulia on November 23, 2004 for its delivery in Assam using West Bengal as a corridor. The relevant documents when produced at the check -post and the concerned authority have to put their rubber stamp on the backside on the consignment note asking for declaration in terms of Rule 223 of West Bengal Sales Tax Rules, 1995 (in short, "the Rules, 1995"). The necessary declaration, thereafter, is to be furnished by the petitioner under Rule 223 which, after all, could not be furnished since the concerned authority did not put such rubber stamp. The pay loader was also allowed to pass through the check -post without the endorsement of the authorities though the relevant seal was given on the consignment note. The truck loaded with the pay loader came near the residence of the petitioner to collect necessary expenses and for transhipment.

(3.) ON November 27, 2004 the respondent No. 1 came to the spot and examined all the relevant documents. He, thereafter, seized the pay loader on November 30, 2004 on the ground of non -production of way bill. Penalty proceeding was initiated and penalty of a sum of Rs. 13,04,524 was imposed by the respondent No. 1. A revision was preferred before the respondent No. 2, but the order was confirmed. The order, therefore, are illegal since the possession of all the relevant documents, were not considered and the fault of check -post authorities was ignored.