9911796707
TMI Blog1995 (1) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, namely, 700 tins of vanaspati at Baxirhat check-post on July 12, 1991 has been challenged and validity of imposition of penalty has also been challenged. Brief facts leading to this application are that the applicant has been a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, since the year 1941 and he imported the impugned goods from Guahati in Assam which were seized at Baxirhat check-post on July 12, 1991 under section 7 of the West Bengal Sales Tax Act, 1954, for non-production of any permit under the Act of 1954 at the check-post, when demanded. Thereafter a seizure case was started and a penalty of Rs. 57,000 was imposed by the C.T.O. concerned. Applicant preferred an appeal before the Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Representative, submitted that the Additional Commissioner had observed in course of his revisional order that the application dated July 8, 1991 for permit which was allegedly filed in the office of the C.T.O. on July 12, 1991, could not be traced in the office as informed by the C.T.O. But we find from annexure page 35 of the main application that on October 1, 1991 the applicant made an application to the C.T.O. stating certain facts with regard to the imposition of penalty and payment of Rs. 38,000 towards penalty. On the body of that application, there is an endorsement made by the C.T.O. on October 1, 1991, bearing memo No. 2013 dated October 1, 1991 to the following effect: "Regarding seizure of goods and imposition of penalty I s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evade tax payable under the Act of 1954. Accordingly, we are of the opinion that the amount of penalty which has already been reduced to Rs. 30,000, should be further reduced having regard to the facts and circumstances stated above. Hence the application is allowed. The amount of penalty is reduced to Rs. 15,000. Respondent No. 2, CTO/Baxirhat check-post is directed to refund the amount of penalty which will be in excess of Rs. 15,000, to the applicant within a period of three weeks from today. It is further directed that the sum of Rs. 33,000 which was deposited by the applicant as advance tax for obtaining the permit should be adjusted against assessment of the applicant for the relevant period, when such assessment is made by respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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