9911796707
TMI Blog2003 (4) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin West Bengal, those were intercepted at Duburdhi check-post and kept detained till February 12, 2003 though all the relevant papers were produced. The seizure receipt dated February 10, 2003 ultimately, was handed over to the authorised representative of the petitioner. On February 11, 2003 a penalty proceeding was started. The seizure and the penalty proceeding are bad, illegal and arbitrary. Hence, are liable to be set aside. 3.. It is submitted on behalf of the petitioner that the respondent No. 1 has no authority to seize the goods, since those were brought to West Bengal not for the purpose of sale but for using them in transport business. The provision of section 68, according to the learned lawyer, can only be applied if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Bengal and rule 212 states the procedure for transporting consignment across or beyond the check-post and the rule 213 prescribes the procedure for transportation of goods despatched from outside West Bengal other than railway station steamer station, etc. In all the cases, production of way bill is necessary. Since it is the claim of the petitioner that the vehicles are noting but the "personal effects" and not intended for sale in West Bengal we are therefore, to consider if the claim of the petitioner to get benefit of exemption under rule 210 of the Rules, 1995 is sustainable under law. 8.. The words "personal effects" have not been defined in the West Bengal Sales Tax Act, 1994 (hereinafter referred to "the Act, 1994"). The meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Diwali festival cannot also be designated as effect meant for personal use." 9.. Thus, the meaning of "personal effects" as we find, is that the "effects" must have the intimate connection with the person of the possessor and must be shown to exist to render the "personal effects". In the instant case admittedly, the vehicles were brought within West Bengal without any way bill for the purpose of using those in transport business. Therefore, such vehicles cannot be the "personal effect" of the petitioner for the purpose of exemption under rule 210 of the Rules, 1995. Hence, in our opinion, the vehicles since were not "personal effects" the production of way bill at the checkpost before the entry within the West Bengal was necessary. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 it entered into West Bengal after unloading goods and was intercepted at the check-post. It was the case of the petitioner that after registration, the vehicle went outside West Bengal and on its way back it was intercepted. In such circumstances, the vehicle should be allowed to be released on the fact that the vehicle was produced before the Registering officer at Asansol, West Bengal. In the instant case, the facts totally different and the question therefore, arose for decision was to whether the seized vehicles are to be deemed as the "personal effects" of the petitioner. Hence, in the instant case, the petitioner cannot get the same relief unless the vehicles are considered as "personal effects" and in our opinion, as discussed ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary 3, 2003 (significantly at the Motor Vehicle Office in Asansol). However, on being questioned as to whether the three vehicles after they had been purchased in Jharkhand on January 31, 2003 and before they had been registered in Asansol M..V. Office on February 3, 2003, necessary waybills had been produced at the Duburdhi check-post on their first entry into West Bengal, the learned advocate for the petitioner admitted that no way bills were furnished as, according to her, none was required because the three vehicles were not meant to be sold in West Bengal but only were meant to be used as an integral part of the transport business of the dealer. The learned advocate for the petitioner further argued that exemption from way bills was ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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