ZENITH SERVICES Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The petitioner, in this writ petition, is in the business of carrying goods of different 'dealers', who have been carrying on business at Agartala and at other places, in the State of Tripura. The persons, who fall within the definition of a 'dealer', as given in Tripura Sales Tax Act, 1976 (in short, 'the TST Act'), are required to get themselves registered, in terms of the TST Act, with the Superintendent of Taxes within whose jurisdiction such a 'dealer' may be carrying on his business. For the purpose of import of goods from outside the State, the 'dealers' are required to be registered under the TST Act and their registration enables the authorities, under the TST Act, to assess and collect taxes from the 'dealers' for the goods imported by them into the State of Tripura. Rule 64A of the Tripura Sales Tax Rules, 1976 (in short, 'the TST Rules') casts obligation on the 'transporters', 'carriers' and 'transporting agents', who carry/transport taxable goods, in the State of Tripura, to apply for registration in a prescribed format. The petitioner accordingly applied for, and was granted, registration as a 'transporter'/carrier of taxable goods in the State of Tripura.

(2.) Being a registered 'transporter', the petitioner is required to obtain Form Number XIV from the Superintendent of Taxes concerned in order to enable the petitioner transport goods from one place to another in the State of Tripura. Under the scheme of the relevant statute and the rules framed thereunder, the names of importing 'dealer', with the dealer's registration number, place of dispatch, contents, weight, value, details of consigner's invoice and some other particulars, are required to be filled up by the 'transporter' in Form XIV prior to transacting business as a 'transporter'. Two copies of such filled up forms are required to be surrendered at the entry point of the sales tax check post at Churaibari. The authorities concerned, upon collecting the Form aforementioned at Churaibari, transmit one copy of the Form to the respective Superintendent of Taxes, who had issued the Form, so as to enable the Superintendent verify the record of transportation of goods by the registered 'dealer'. Under the scheme of the relevant statute and the rules, a 'transporter', 'carrier' and 'transporting agent', such as, the petitioner firm, has the obligation to obtain Form No. XVIII in respect of taxable goods, which a 'transporter' carries, on the 'import' of goods into the State of Tripura, from one place to another within the State of Tripura. Form No. XVIII too is issued by the Superintendent of Taxes in favour of the importing 'dealer', who 'imports' the goods, which a 'transporter', 'carrier' or 'transporting agent', as the case may be, may bring into the State of Tripura and carry the same from one place to another. Amongst other requirements, which Rule 64A embodies, it is one of the requirements that the transporter, carrier and transporting agent shall maintain, in a Register, in Form No. XXII, a true and correct account of every consignment of goods transported into the State of Tripura and, in Form No. XXIII, of all goods transported outside Tripura.

(3.) Let me, now, set out the facts of the present writ petition.