RAJARSHI TRADERS Vs. THE COMMISSIONER OF TAXES

JUDGEMENT

(1.) BOTH the petitions are being disposed of by a common judgment since both the issues of fact and law involved are identical.

(2.) IT is not disputed that the petitioner is a wholesale dealer in umbrellas and he had purchased umbrellas in West Bengal and was transporting them to Tripura. The value of the umbrellas in both the cases was shown by the assessee to be Rs. 378.50 per dozen. The Officer -in -Charge of the Churaibari Check post at the border of Tripura and Assam was not satisfied with the value declared and seized the goods and according to him, the market value of the umbrella was about Rs. 150/ - per piece.

(3.) ON this short ground, the order of the Commissioner is set aside and the matter is remanded to the Commissioner of Taxes who shall supply a copy of the report to the petitioner and shall give the petitioner as well as the Revenue (Taxation Department) an opportunity to lead evidence or produce other material before him to show what was the price of such umbrellas in the wholesale market at the relevant time.