UNION OF INDIA Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 challenging the order passed by the learned Commercial Tax Officer, Alipurduar Range, Alipurduar, imposing penalty and was confirmed in revision by the first revisional authority, ACCT, Alipurduar Range, Alipurduar in revision case No. 4R -48/ACCT/04 -05 dated December 15, 2004.

(2.) THE case of the petitioner in brief, is that cement bags for the purpose of construction of boundary wall at Indo -Bangladesh Border were being transported from New Jalpaiguri (NJP) railway station. Since no way -bill was endorsed, the goods were seized by the seizing officer and the godown was sealed.

(3.) IT is the contention of the learned lawyer for the petitioner that there was no intention of the petitioner to evade tax since the petitioner is the Central Public Works Department (CPWD) represented through the Executive Engineer, Coochbehar Range. It was simply a mistake for which the relevant documents could not be produced for endorsement and verification at NJP range office. It is the contention of the learned lawyer for the petitioner that the penalty in this case should not have been imposed, without making a clear finding about mala fide intention of the petitioner to evade tax which is an essential ingredient under Section 68 of the West Bengal Sales Tax Act, 1994 for the purpose of imposing of penalty.