ZARGHAMUDDIN ANSARI ANWAR Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner is the proprietor of a transport business being carried on by him from 34/1, Ratu Sarkar Lane, Calcutta-700 072, under the name and style of Bombay City Transport Company.

(2.) According to the petitioner, on 12th July, 1999, his vehicle No. WB-25-6101 started from Howrah for Nanded in the State of Maharashtra with a consignment of 123 sets of C.I. Valves packed in 174 boxes under lorry challan No. 4/093 dated 12th July, 1999. The said consignment had been purchased by M/s. Prashant Enterprise, Mumbai, from various dealers in West Bengal, namely, Khanra Engineering Works, Howrah; Samanta Brothers, Howrah; Sree Balaji Enterprises, Howrah and the Calcutta Iron and Steel Company Pvt. Ltd., after paying 4% Central Sales Tax, as would be evident from the Bills and Invoices raised by the sellers who are all registered dealers. Under the instruction of M/s. Prashant Enterprise, the said Bills and Invoices were endorsed by the sellers in favour of M/s. J.R. Trading Company and Naresh Engineering and Hardware Stores, Mumbai, so that the consignment on reaching Nanded could be delivered without any inconvenience to the said parties in whose favour the Bills and Invoices were endorsed. According to the petitioner the goods were transported under the instruction of M/s. Prashant Enterprise and the petitioner acted as the agent of the said consignee.

(3.) When the vehicle had reached Kharagpur on 13th July, 1999, it was intercepted on National Highway No. 6 near Kharagpur by the Commercial Tax Officer, Kharagpur Range, who asked the driver of the vehicle to produce the way bills and documents of title in respect of the consignment of goods loaded on the vehicle. The driver of the vehicle was, however, unable to produce the said documents and produced the lorry challan No. 4/093, which contained substantial details of the goods, and delivery challans wherein M/s. J.R. Trading Co. and M/s. Naresh Engineering and Hardware Co. of Narayan Dharu Street, Bombay, were shown as the despatchers and M/s. Jaiwant Rao Patil S.S.K. Ltd. of Nanded, as the consignee. The driver tried to explain to the Commercial Tax Officer that through negligence he had forgotten to carry the documents asked for.