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TMI Blog1987 (6) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner an opportunity of being heard and pass a speaking order. It appears that in terms of the order passed by this Court the Commercial Tax Officer by the order dated June 10, 1987, considered the matter and rejected the application for declaration forms holding on the ground that: "The dealer imported goods from outside the State of West Bengal for the purpose of resale of those imported goods in West Bengal, for which the permits were issued to the dealer from time to time. But it appears from the report of investigation and other relevant records that the dealer has disposed of the imported goods from outside the State of West Bengal which are meant for the purpose of resale. But it appears that the dealer disposed of those importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bengal and paid sales tax thereon and on the contrary the officer was of the view that the said goods were sent outside West Bengal by way of stock transfer. The question whether such transfer was bona fide and/or it was a sham transaction can only be gone into at the time of regular assessments. In my view inasmuch as the powers of the Commercial Tax Officer to withhold issue of declaration forms which are prescribed under rule 27AA of the said Rules, several grounds have been specifically mentioned, the Commercial Tax Officer cannot exercise any power which is not expressly conferred under the Rules in this behalf. Further, the Commercial Tax Officer in his order has not pointed out under which clause and/or grounds mentioned in rule 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It also appears that the Commercial Tax Officer has not disclosed any grounds for withholding such permit except alleging that the dealer could not produce any documentary evidence in support of any contractual obligation between the principal and agent. It may be pointed out that the records and documents in respect of the particular dealer are lying seized with the Central Section of the Commercial Tax Office and as such the Commercial Tax Officer ought not to have rejected the same on the ground of non-production of the same by the dealer which were not with him. Under the circumstances the Commercial Tax Officer is at liberty to requisition such documents from the custody of the Central Section or in the alternative should go to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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