9911796707
TMI Blog2005 (5) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... wo invoices, both dated August 10, 2004, at a price of Rs. 9,76,456 each. M/s. Citicorp Finance (India) Ltd. was the financier for the purchase of the said two vehicles. The said two vehicles were delivered by delivery challans, both dated August 10, 2004 and two sales certificates, both dated August 10, 2004 by M/s. Mithila Motors Ltd. Temporary certificate of registration was granted in respect of the said two vehicles as required under the Motor Vehicles Act. The petitioners fixed two second hand tankers on the said two vehicles for using the same for transporting goods. This was followed by permanent registration with the Motor Vehicle Authority of Jharkhand. Two permanent registration Nos. JH-01J/0934 and JH-01J/0933 were allotted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trucks have been registered as tankers and there is no way-bills in respect of the said two vehicles. The respondent No. 2, in absence of any endorsed waybill, was of the view that the drivers had mala fide intention to evade payment of tax. After seizure, two seizure receipts were given to the drivers of the said two vehicles. Being aggrieved with such seizure, applications under section 8 of the West Bengal Taxation Tribunal Act was filed before the Tribunal. The matter came up for hearing before the Tribunal on September 9, 2004. The Tribunal held that the seizure of the two vehicles is lawful and directed that the penalty proceeding arising out of such seizure may proceed and the authority concerned had been directed to pass a reasoned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have any need to obtain a way-bill. Similarly no such way-bill could be demanded in respect of the two vehicles in question. It has also been pointed out that both the vehicles were hypothecated to the financier and as such, there could be little scope for evasion of tax in respect of the same. 6.. On the other hand, the learned counsel for the State authorities has submitted that the vehicles in question are two chassis without any tanker fitted on it. The learned counsel for the State authorities has drawn attention of the Court to the documents referred to by the petitioners and has sought to assail each one of them. It is the categorical assertions of the learned counsel for the State authorities that the vehicles in question, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise to reasonable apprehension that those were being brought for the purpose of sale. 8.. Rule 210 of the West Bengal Sales Tax Rules, 1995 deals with restriction on transport of any consignment of goods despatched from any place outside West Bengal. The Explanation to the said rule provides that "for the purpose of sub-rule (1) 'goods' shall mean goods (other than those goods sales of which are tax-free under section 24) and raw jute, specified in Schedule I, purchases of which are liable to tax under section 12". Sub-rule (2) of rule 210 clearly indicates that the provisions of rule 211, 212 or 213 shall not apply to a consignment of goods, where such consignment of goods being transported by any person or on his account in his personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcepted when entering within the State of West Bengal, were not having any way-bill and the failure on the part of the drivers to produce such way-bills when demanded, inevitably resulted in seizure of the said vehicles and initiation of penalty proceeding. 11.. The learned Tribunal seems to be perfectly justified in passing the impugned order, which, in our view, does not suffer from any infirmity justifying any interference. 12.. It may be mentioned that the Tribunal while disposing of the matter gave the liberty to the petitioners to pray for reduction in the amount of penalty. No further grievance has been ventilated before us in this context. 13.. Accordingly, the present application being W.P.T.T. No. 12 of 2004 be dismissed on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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