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2007 (3) TMI 720 - AT - VAT and Sales Tax
Issues involved:
1. Description of the applicant as transporter in the notice of demand. 2. Violation of the provision of section 68 of the WBST Act, 1994. 3. Validity of the impugned orders of penalty. Issue 1: Description of the applicant as transporter in the notice of demand: The application was filed against a notice of demand and penalty orders under the West Bengal Sales Tax Act, 1994. The applicant, a customs clearing and forwarding agent, was described as a transporter in the notice. The respondent argued that the description did not prejudice the applicant as he was the person who submitted the required declaration under the relevant rule. The tribunal agreed, stating that the applicant's role as a transporter did not invalidate the notice as he was responsible for submitting the declaration, making the description immaterial. Issue 2: Violation of the provision of section 68 of the WBST Act, 1994: The penalty was imposed on the applicant for failing to get the required declaration endorsed as per the rule. The applicant did not dispute this failure. The tribunal found that there was indeed an infringement of the rule by the applicant, leading to a contravention of section 68 of the Act. As per the provisions, the penalty was justified, and there was no basis for interference with the penalty order and notice of demand. Issue 3: Validity of the impugned orders of penalty: The penalty was imposed under section 71B of the WBST Act, 1994, for the applicant's failure to comply with the endorsement requirement for the declaration. The tribunal upheld the penalty as the applicant's non-endorsement constituted a contravention of section 68. The tribunal found no grounds to interfere with the penalty order and notice of demand, leading to the dismissal of the application without costs. In conclusion, the tribunal upheld the penalty imposed on the applicant for non-compliance with the endorsement requirement for the declaration, finding no grounds for interference with the penalty order and notice of demand.
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