SUSHIL KUMAR AGARWAL Vs. ASSISTANT COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner herein carries on business of reselling various types of spices and is a registered dealer under the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act"). The petitioner has moved this Tribunal against seizure of his goods under Section 70 of the 1994 Act and imposition of penalty under Section 71 of the Act of 1994.

(2.) THE petitioner's case as pleaded in this application briefly is:

(3.) THE concerned officer has doubted the genuineness of the road challan but could not find fault with any other document. The way -bill and other documents indicate that goods entered West Bengal through Sarbari More Check -post on December 6, 2002 itself by the same vehicle which was carrying the disputed goods at the time of interception. Suspicion that the seized goods might not be the goods imported on December 6, 2002 appears to be far -fetched. If the goods imported on December 6, 2002 were not the seized goods, then those goods must have been unloaded from the vehicle somewhere and a new consignment was loaded on the vehicle, particularly when the same vehicle was carrying the disputed consignment. No doubt there were some entries in the road challan raising some initial suspicion but other contemporaneous documents and surrounding circumstances were sufficient to remove the suspicion. In view of the materials on record it is very difficult to sustain the suspicion entertained by the seizing officer. Endorsement on the way -bill and submission of prescribed declaration are regarded as sufficient safeguard against any possible evasion of tax. Moreover, suspicion should be a reasonable suspicion and not something too remote or imaginary.