P.D. PRASAD AND SONS PVT. LTD. AND ANR. Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, KHARAGPUR RANGE AND ORS.

JUDGEMENT

(1.) THIS application filed on December 8, 2004 is directed against the notice of demand in form 45A dated December 23, 2003 issued by the Assistant Commissioner of Commercial Tax, Kharagpur Range in the District Midnapore and orders dated October 23, 2002 passed by the aforesaid officer imposing penalty under Section 71B of the West Bengal Sales Tax Act, 1994 for contravention of the provision of Section 68 of the WBST Act non -failing endorsement of the copies of the declaration as required under Rule 211A(6) of the West Bengal Sales Tax Rules, 1995.

(2.) (a) undisputedly the applicant being a customs clearing and forwarding agent appointed by importer after clearing from Haldia port handed over the consignments to the local transporter, Ispat Carriers Pvt. Ltd., for carriage from Haldia in West Bengal to Jamshedpur, outside West Bengal and subsequently the importer confirmed receipt of the consignment.

(3.) ON being aggrieved with these notices and orders imposing penalty the applicant filed this application with prayers for cancellation of the impugned notice and order of penalty on the grounds No. (i) the applicant was not a transporter as described in the impugned notice in form 45A and the respondent No. 1 had no reason to believe that the applicant intended to evade tax because the goods after being imported from outside West Bengal reaching the destination outside West Bengal.