9911796707
TMI Blog1995 (3) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... an interim order staying the said letter dated August 6, 1994, during the pendency of the writ application. 2.. The facts of the case are that the petitioner carries on the business of selling livestock such as pigs, cows, ox, buffaloes, etc., and for the purpose of such business transports livestock from the States of Punjab, Haryana, Uttar Pradesh, West Bengal, Orissa, Madhya Pradesh, Gujarat, Rajasthan, Maharashtra, Andhra Pradesh, Tamil Nadu, Kerala, Karnataka, Assam and Meghalaya to Dimapur in Nagaland and supplies the same as per the terms and conditions of the permit issued by the Additional Deputy Commissioner, Dimapur, Nagaland on yearly basis. In course of transportation of such livestock to Nagaland on trucks by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 516 truck loads of livestock mainly pig and cow through the Damra (Srirampur) check-post on the pretext that the goods are meant for sale outside the State of Assam. In respect of the said 516 truck loads of livestock, the petitioner has made call deposit of Rs. 11,98,000. At the exit check-post the petitioner returned transit passes in respect of 471 truck loads of livestock and was allowed to withdraw call deposit amounting to Rs. 10,93,000. Call deposit in respect of 3 truck loads of livestock valued at Rs. 6,000 was forfeited on account of failure of the petitioner to return the transit passes and the petitioner was to surrender 42 transit passes against call deposit of Rs. 99,000. In the affidavit-in-opposition, it has been further sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the State of Assam. Mr. Goswami further stated that under sub-section (15) of section 46 of the Act, the petitioner is required to obtain transit passes in the prescribed form from the officer-incharge of the entry check-post and return the said transit passes to the officerin-charge of the exit check-post. Mr. Goswami vehemently submitted that under the Act and Rules made thereunder there is no provision whatsoever to demand call deposit or any other security at the entry check-post in respect of goods which are yet to enter the State of Assam. 5.. Dr. Todi, learned counsel for the respondents, on the other hand, submitted that under sub-section (4) of section 46 of the Act, the officer-in-charge of the check-post is authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of Revenue 6.. Sub-sections (5) and (15) of section 46 of the Act are quoted hereinbelow: "(5) If, on such examination and inspection, it appears- (a)(i) that the tax, if any payable under this Act, in respect of the sale or purchase of the goods carried has been paid; or (ii) that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, been properly accounted for in the documents referred to in sub-section (7) and the declaration given was correct and complete to the satisfaction of the check-post officer, the said officer shall release the goods vehicle or boat with the goods carried; or (b)(i) that the tax, if any payable under this Act, in respect of the sale or purchase of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -charge of the goods vehicle or boat. Where the goods carried by such goods vehicle or boat are after their entry into the State transported outside the State by any other goods vehicle or conveyance, the onus of proving that goods have actually moved out of the State shall be on the owner or person in charge of the goods vehicle or boat and all the provisions of this Act shall so far as may be applicable as if such transporter or carrier or the driver or other person in-charge of the vehicle were a dealer within the meaning of clause (10) of section 2." 7. A plain reading of sub-section (5)(b) would show that the provisions of sub-section (5)(b)(i) and the first limb of sub-section 5(b)(ii) apply only where there is already a sale or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to do so with a view to prevent evasion of tax. And a plain reading of subsection (15) of section 46 of the Act makes it clear that only transit passes in the prescribed form are required to be obtained in respect of such goods entering into the State of Assam from outside the State and bound for places outside the State of Assam before exit from the State failing which it shall be presumed that the goods carried have been sold within the State. The said sub-section (15) of section 46 of the Act does not provide for collection of security or call deposit at the entry check-post. Therefore, the collection of security in the form of call deposit at the entry check-post at Damra in respect of livestock carried in vehicles from places outside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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