MAHABIR ABHUSHAN BHANDAR Vs. GOVERNMENT OF BIHAR THROUGH THE SECRETARY, GOVT.OF BIHAR, MINISTRY OF FINANCE, SECRETARIAT

JUDGEMENT

(1.) The petitioner questions the final order dated 7.1.1992 passed by the Deputy Commissioner Commercial Taxes, Vigilance Bureau, Patna Division. It imposes a penalty of Rs. 55,770.30 paise for the consignment of specified bullions not carrying the proper papers in Form-28-B as required under Rule 42(2) of the Bihar Sales Tax Rule, (hereinafter called the Sales Tax Rules) framed under the Bihar Finance Act, (hereinafter called the Finance Act) contravening Section 31(2a) and (3) of the same.

(2.) No one appears on behalf of the respondents. No counter affidavit has been filed on their behalf.

(3.) It was submitted on behalf of the petitioner that its Agent who was carrying the specified bullion ornaments on consignment basis in the name of the consignor with its value disclosed by a specified train. This consignment note contained proper details of the Bihar Sales Tax and Central Sales Tax number of the consignor. The goods were for sale out-side the State and under Section 7(1)(b) of the Finance Act, no tax upon the sale was payable within the State of Bihar as it stood exempted. The consignment was however seized by the Government Railway police on 4.1.1992 and handed over to the Commercial Taxe authorities allegedly for absence of necessary documents. A notice was then issued purported to be under Rule 19 of the Sales Tax Rules which stated that the consignment was not accompanied by necessary papers prescribed under Section 31(2a) of the Finance Act in the prescribed Form 28B as required by Rule 42(2) of the Sales Tax Rules.