SABIR AND SONS Vs. CTO/DUBURDIH CHECK POST

JUDGEMENT

(1.) IN this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the petitioner has challenged the seizure dated April 19, 2001 of 450 kilograms of napthalene of the petitioner made by respondent No. 1, Commercial Taxes Officer (C.T.O.), Duburdih check -post and the subsequent order dated April 26, 2001 of penalty passed by the said officer.

(2.) THE case of the petitioner is that the petitioner is a registered dealer and its business is of reselling of napthalene balls, powder, etc., in West Bengal and outside the State of West Bengal after purchasing the same both from West Bengal and from outside West Bengal. As per different orders of various parties of Vatinda, Moga, Simla and Batala for supply of napthalene, the petitioner sent the same to those consignees through the Amritsar Transport Company Pvt. Ltd., and made over the invoice, challan, consignment note, etc., to the driver of truck number HR -38/D -4272, which truck was loaded with goods of the petitioner and other goods of some other persons. On April 19, 2001 at about 4:30 p.m. when the truck reached near the Duburdih check -post, the same was intercepted by respondent No. 1, on whose direction the driver produced documents like challan, consignment note, etc. The respondent No. 1 without any reason held the challans to be fake and seized the entire goods loaded in the said truck and handed over the seizure receipt to the driver. It has been intentionally written in the seizure receipt without the knowledge of the driver that the driver confessed about the challan as fake. In the penalty proceeding notice of which was given to the driver on the very date of seizure, it was stated on behalf of the transporter that out of seven consignments in the truck five belonged to the petitioner -consignor and documents in respect of the same were once again shown but even then the respondent No. 1 without considering the documents and the submissions made held the challan to be fake and imposed a penalty of Rs. 51,000 out of which 8,100 is the penalty for the petitioner's consigned goods. The said transporter paid the penalty amount and informed the petitioner -consignor. The petitioner prays for declaration that the both the orders are unlawful with a direction to the respondent No. 1 to refund the amount of Rs. 8,100 to the petitioner.

(3.) THIS being a case of transportation of goods from any place in West Bengal to any place outside of West Bengal, the person transporting is under obligation to follow the restrictions and conditions mentioned in Rule 214C of the West Bengal Sales Tax Rules, 1995 read with Section 73 of the West Bengal Sales Tax Act, 1994. Any dealer or any person including transporter in such a case of transportation is required to carry with him way bill in form 48 in duplicate or a copy of challan in duplicate along with two copies of sale bill or cash memo as the case may be. The transporter is to produce the way bill or challan before the authority at the last check -post before exit from West Bengal for verification and counter -signature.