SRI SUBIR DAS GUPTA Vs. ACCT/HOWRAH RANGE

JUDGEMENT

(1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, challenging the detention of a vehicle carrying 72 rolls of HDPE fabrics and 105 bags of multifilament yarn and a notice of demand of penalty issued by the respondent No. 1, Assistant Commissioner of Commercial Taxes, Howrah Range.

(2.) IN brief, the case of the petitioner is that he was transporting 72 rolls of HDPE fabrics and 105 bags of multifilament yarn in a vehicle from Bihar to Orissa and using West Bengal as the corridor. The vehicle reached the Dalkhola check -post on January 4, 2004 and the check -post allowed the vehicle to enter into West Bengal after being satisfied that the HDPE fabrics manufactured in India is exempted from payment of sales tax in West Bengal without asking the driver to produce any transit declaration as per Section 72 of the 1994 Act as no transit declaration is required for non -taxable goods. On January 7, 2004 when the truck was on its way to its destination to Orissa and reached Malglahat in the district of Howrah, respondent No. 1, Assistant Commissioner of Commercial Taxes, Howrah Range, intercepted the vehicle and asked the driver to produce all the documents. On production of the documents by the driver, respondent No. 1, directed the driver to bring the vehicle to 14, Beliaghata Road, Kolkata 700 015. Respondent No. 1, then detained the vehicle. On January 9, 2004 he handed over a notice of demand imposing penalty of Rs. 1,54,135 without considering the plea of the driver that HDPE fabric is exempted from payment of tax.

(3.) LEARNED advocate for the petitioner did not avail himself of the opportunity of filing affidavit -in -reply. He submits that HDPE fabric is exempted from sales tax in terms of circular No. 6/2000 dated November 21, 2004 of the Commissioner of Commercial Taxes, West Bengal, and he files a xerox copy of the same.