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TMI Blog1996 (2) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... veral complications. In any event, in the light of the clarification made with respect to the meaning and purport of rule 89A(2), the above direction becomes unnecessary and is accordingly deleted. - Civil Appeal No. 3858 of 1996, - - - Dated:- 23-2-1996 - JEEVAN REDDY B.P. AND PARIPOORNAN K.S. JJ. A. Subba Rao, for the appellants. Santosh Hegde, Senior Advocate (D.K. Sinha and J.R. Das, Advocates, with him), for the respondents. -------------------------------------------------- Order Leave granted. Heard counsel for the parties. Section 4B of the Bengal Finance (Sales Tax) Act, 1941, says: "No person shall transport from any railway station, steamer station, airport, post office, or any other place whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch quantity of notified goods mentioned in that declaration and conforming to the description given therein and to other documents produced. He shall retain one copy of the declaration and return the second copy on which he shall endorse the date on which the consignment is transported and shall sign, seal and date such endorsement; (b) If the declaration referred to in clause (a) in respect of any consignment has already been submitted to an officer referred to in the proviso to sub-rule (1) of rule 70A, any person transporting such consignment shall, on demand by such officer at any subsequent place, produce the countersigned and sealed copy of the aforesaid declaration. SCHEDULE Declaration Declaration No.................... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to clause (a) of sub-rule (2), a person transporting goods shall carry with him three sets of documents, viz., (i) consignment note or delivery note, (ii) sale bill or cash memo or similar document and (iii) a written declaration in duplicate duly signed by the consignor or his authorised agent in the form mentioned in the Schedule to the sub-rule in respect of such consignment. These documents are required to be produced by such transporter on demand by any appropriate officer. The form contained in the sub-rule says that the declaration has to be signed by the consignor or his authorised agent and shall contain the specified particulars. It is this declaration which along with other prescribed documents, a person transporting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed form, signed by him or by his authorised agent. The rule places a statutory obligation upon the consignor/vendor to issue and the consignee/ purchasers to carry the declaration form. All this is meant to check and prevent evasion of sales tax and no dealer can make any legitimate grievance against it. We, therefore, dispose of this appeal with the above directions/clarifications. We may also clarify that the direction made by the Tribunal in paragraph 16 of its judgment to the effect-"We, however, like to direct that where a transporter or consignee fails to produce a written declaration as required by rule 89A(2), he should be allowed to establish that he had demanded such a declaration from the selling dealer or the consignor, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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