9911796707
TMI Blog1993 (9) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... The goods were consigned by M/s. Sharpex Electrical of Ahmedabad. Several amounts were collected by the Sales Tax Officer from the carrier on the ground that relevant documents were not produced. 3.. The petitioner asserts that collection of tax is unauthorised. According to the Revenue, payment of tax was voluntarily by the carrier, as is evident from annexure D. This position has, however, been denied by the carrier taking the stand that no time was even granted by the concerned officer to contact the consignee. The stand of the Revenue is that consignment note shows that the consignor was the consignee also, and therefore, grant of further time was not warranted in the circumstances of the case. The petitioner questions the jurisdiction of the Sales Tax Officer (opposite party No. 2) to collect tax from the carrier and that too in the office of the carrier. The stand of the Revenue is that section 16-A of the Orissa Sales Tax Act, 1947 (in short, the Act ) and rule 94-A of the Orissa Sales Tax Rules, 1947 (in short, the Rules ) provide jurisdiction to collect tax. Reference is also made to rule 94-B of the Rules. 4.. For resolution of controversy, it is necessary to refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax authority not below the rank of an Assistant Sales Tax Officer having jurisdiction, the railway receipt, bill of lading or other documents required for the purpose of obtaining delivery of such consignment from the public carrier. (b) He shall make a written declaration in form XXXIII in duplicate, duly signed to such sales tax authority and shall furnish therein the following particulars, namely- (i) The description, quantity and value of the goods to be so transported; (ii) The place from which the goods are being despatched; (iii) The dealers from whom the goods are being purchased; (iv) The name and address of the person (with registration certificate number, if any, if the person is a registered dealer) transporting the goods. The sales tax authority having jurisdiction shall thereupon countersign the railway receipt, bill of lading or other document and shall seal it with his official seal. Both copies of the declaration made by the dealer shall be endorsed with the number of railway receipt, bill of lading or other document, as the case may be, and the date of countersignature of the aforesaid document and this shall be signed by such authority and sealed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nner, the goods seized as aforesaid shall be released. No order of confiscation can be made in respect of goods which are not liable to payment of tax. Section 16-C provides that if any person being the driver or the person in-charge of a goods vehicle or boat contravenes the provisions of section 16-A, or transports any goods in contravention of the provisions of section 16-B, after granting due and proper opportunity, the prescribed authority may direct him to pay by way of penalty, a sum not exceeding twice the amount-tax payable in respect of the goods, and for the purpose of realisation of the penalty imposed may seize such goods. Rule 94-A deals with inspection of goods while in transit at any place other than a check-post or barrier. On a combined reading of section 16-A and rule 94-A, it is apparent that the inspection has to be made by an officer empowered by the Commissioner in that regard. If on inspection the officer has reason to believe that there has been an evasion of tax in respect of goods carried on in such vehicle or boat, he may order unloading of the goods and seizure and confiscation thereof after following the procedure laid down in subrule (5) of rule 94. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises ready to be loaded on his vehicles were covered. [See Crow s Transport v. Phoenix Assurance Co. (1965) 1 WLR 383]. Goods on lorries which arrived at the consignees s depot after working hours, and were taken into the depots but not unloaded, were still in transit within the terms of the carriage agreement. See Tomlison (A) (Hauliers) v. Hepburn: (1966) AC 451. In our view so long as the goods are not delivered to the consignee, it can be generally said to be in transit. It would, however, depend on facts, and terms of agreement in that regard if any. 6.. In the counter-affidavit there is no specific statement that the officer who made collection of tax has been empowered by the Commissioner. It is stated in paragraph 2 of the counter-affidavit filed by the Sales Tax Officer that he visited the business premises of the carrier in order to verify the consignments brought by it in exercise of power under section 16-A(2) of the Act read with rule 94-A and 94 of the Rules. Rule 94 has no application to the facts of the case because the same relates to action at the check-post. A stand that the tax was offered voluntarily has been taken in the counteraffidavit. This has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
