NAMITA PAL Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Whether a person, other than one, who is registered under the Tripura Sales Tax Act, 1976 (for short, 'the Act') shall obtain permit, as prescribed in Form XVIII, in terms of the provision of Rule 46 read with Rule 47 of the T.S.T.R., 1976, (for short, 'the Rules') in order to enable such a person bring, into the State of Tripura, goods, which are taxable under the Act? This is the moot question, which stands raised in the present writ petition.

(2.) Before adverting to the question posed above, it is necessary to set out the respective cases of the parties concerned.

(3.) The petitioner's case is, in brief, reads as under: The petitioner purchased, on 19.09.1988, a new Ambassador car (Diesel), manufactured by Hindustan Motors Limited, from their dealer, M/s Austin Distributors Ltd., having registered office at 19, Jawaharlal Nehru Road, Calcutta-87, and took delivery of the car from the show room of the dealer, at Calcutta, on 09.09.1988 itself. On the request of the petitioner, the authorities concerned, in Calcutta, granted, on 10.09.1998, in terms of the provisions of the Motor Vehicles Act, 1988, a temporary certificate of registration bearing registration No. WB-4/TA-7714. When the vehicle was accordingly being brought from Calcutta to Agartala, its entry was stopped, on 28.09.1998, by the Sales Tax check post, at Churaibari, on the ground that no permit, as required by the Rules, had been obtained in respect of the said vehicle. When the petitioner contacted the Sales Tax authorities at Agartala, she was asked to pay sales tax for bringing the vehicle to the State of Tripura. Though the petitioner protested to such a demand on the ground that the petitioner is not liable to pay any such sales tax, she had to yield to the demands, so raised, inasmuch as sales tax authorities concerned refused to let the vehicle being brought inside the State of Tripura without payment of sales tax. The petitioner accordingly made the payment of a sum of Rs. 17,761/-, in the form of sales tax, on 08.10.1998 and it was only thereafter, that the petitioner was allowed to bring the vehicle to Agartala. By making this writ petition under Article 226 of the Constitution of India, the petitioner has sought for issuance of appropriate Writ(s) commanding the respondents to refund to the petitioner the said sum of Rs. 17,761/- with interest @ 18% per annum w.e.f. 08.10.1998 and also to pay a sum of Rs. 6000/-, as compensation, to the petitioner for illegally detaining the vehicle at the said check post.