TRIPURA REAL ESTATE AND CONSTRUCTION LTD Vs. STATE OF TRIPURA; COMMISSIONER OF TAXES; OFFICER-IN-CHARGE

JUDGEMENT

(1.) By means of this petition the petitioner has challenged the order, dated 29th May 2010, passed by the learned Commissioner of Taxes in Revenue Revision Case No.22 of 2010 whereby he dismissed the revision petition and upheld the order of seizure in seizure case No.1061/CRB/2009-2010 dated 10.03.2010 whereby the excavator-cumloader of the petitioner was seized.

(2.) Briefly stated the facts of the case are that the petitioner is engaged in the business of development and sale of real estate. He is doing his business in various states including Assam and Tripura. The case of the petitioner is that he had purchased one excavator-cumloader known as 'Loader Backhoe' which was duly registered in Assam with temporary registration No.AS-01-CC-3508. This loader was being transported to Tripura and was loaded in truck No.AS-25-3687. The case of the Revenue is that when the truck carrying the loader was crossing the Churaibari post then despite signal the truck driver did not stop the vehicle to make entry in the sales tax check post regarding transportation of the excavator-cum-loader and, therefore, the driver violated the provisions 67 of the Tripura Value Added Tax Act, 2004 (for short TVAT Act, 2004). Consequently, the loader was seized and according to the revenue, the loader was being transported by the assessee into Tripura for commercial purposes and tax was avoided and as such the same was ordered to be seized.

(3.) The petitioner filed a revision petition against the order of seizure which has been rejected on the ground that the truck driver tried to forcibly cross the border and thereafter the truck was intercepted and the excavator-cum-loader seized as undeclared. The value of the loader was assessed at Rs.19,89,916/- and the Commissioner of Taxes while dismissing the revision petition also directed the Superintendent of Taxes, Churaibari Check Post to dispose of the seized items as per the rules.