9911796707
TMI Blog1996 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the seizure of truck carrying lottery tickets and the passing of an order of penalty in terms of section 31(3) of the Bihar Finance Act, 1981. 3.. In C.W.J.C. No. 5582 of 1992 the petitioner is the driver of a truck bearing registration No. WB-37-1107 which alongwith the lottery tickets loaded on it was seized on June 17, 1992 on the orders of the Deputy Commissioner of Commercial Taxes, In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders of penalty on a number of grounds including the liability to pay sales tax on lottery tickets as also the mode of computation of the value of the tickets which are to be subjected to tax. It is, however, not necessary to go into those questions as these two writ petitions are fit to be allowed in the light of a Bench decision of this Court in O.C. Corporation v. State of Bihar [1996] 102 ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is being made in contravention of the provisions of sub-section (2a) or in a manner which is likely to lead to evasion of tax payable, he may, notwithstanding anything contained in this part, seize the goods or the carrier or vehicle or vessel along with the goods and documents relating to the goods and the carrier, vehicle or vessel. Similarly sub-section (3) of section 31 of the Act provides tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the prescribed authority must be satisfied that the goods in question transported through the State of Bihar were sold or purchased in the State of Bihar and were clandestinely transported by evading payment of taxes due to the State. Such satisfaction must be arrived at on some positive materials and not on mere suspicion and the prescribed authority before proceeding to take action in the exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion were sold or purchased in Bihar and were being clandestinely transported by evading tax payable to the State. Such satisfaction has to be arrived at on the basis of some positive materials and not on mere suspicion. 7.. From a perusal of the impugned orders in the two cases, we are satisfied that there is no consideration much less any finding on these aspects of the matter which are held ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
