9911796707
TMI Blog2003 (1) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... ready-made garments to outside India. The petitioner also makes sales outside West Bengal to various sellers who intend to export the same outside India. The petitioner is an export-oriented house recognised by Government of India. In course of business, the petitioner received orders from M/s. Gudiya Enterprises, Okhla Industrial Area, New Delhi, for supply of 22,860 pieces of ready-made garments for the purpose of export by them to various under-developed countries and as such the petitioner was instructed to pack the same in such a way as can be exported in that packed condition. Accordingly the said ready-made garments were packed in 250 cartons. M/s. QuickN-Safe Services (P) Ltd., was engaged for transporting the above goods from Calcu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of New Delhi in the course of inter-State trade. By way of after thought, the story has been made after manufacturing a paper that is the alleged purchase order dated August 24, 2001. So provisions of section 73 read with rule 214C very well apply. At the time of verification of documents produced by the driver though it appeared that the consignment of goods was of a sale by the petitioner to Gudiya Enterprises of Delhi, while examining the goods physically it was found that the ready-made garments were of standard quality. But the price of item was noted as Rs. 25 per piece which was too low a price regard being had to the prevailing market rate vis-a-vis the quality of the goods. In such a case of transportation of goods covered by rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956, his goods vehicle carrying such goods is bound for such country as the State Government may by notification specify. Shri Sumit Kr. Chakraborty, learned Advocate for the petitioner, refers to a letter dated August 24, 2001 which is allegedly the letter of the purchaser-dealer, Gudiya Enterprises, addressed to the petitioner asking the petitioner to send the garments in such packed condition as would enable the Delhi Exporter (Gudiya Enterprises) to send the same for export in that packed condition only. Learned State Representative submits that such a letter was never produced and it has been subsequently procured and so no reliance can be placed on such a documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is whether verification as to the correctness of the way-bill with other documents relating to the consignment of the goods being transported in respect of value of such consignment of goods is permitted under rule 214C of the West Bengal Sales Tax Rules, 1995. As per the learned advocate for the petitioner, the respondent No. 1, Commercial Tax Officer, has no legal jurisdiction to verify the valuation of the goods and as such seizure on the ground of under-valuation makes the same invalid under the law. In order to bring home the point as above, he refers to two judgments of this Tribunal, viz., RN-112 of 2001 disposed off on July 12, 2001 (Sawarlal Agarwal v. CTO/Central Section) and RN-214 of 2001 disposed of on May 21, 2001 (Prabhu Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ister maintained for that purpose and shall return the countersigned duplicate copy of the way-bill or chalan and document after retaining the original copy of the way-bill or the chalan as the case may be. Admittedly in the present case before us, the way-bill, chalan and other documents were all in order and the Commercial Tax Officer found no deficiency in either of those documents except that the market value of the goods appeared to be much above than Reported as Sri Jagdish Prasad Sharma v. C.T.O. [2006] 143 STC 392. what is written in the document. But we hold that the Commercial Tax Officer went beyond his jurisdiction by venturing to verify the valuation which he was not expressly or impliedly permitted under the relevant provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Rules makes the intention of the Legislature very clear. We agree with the decision already taken by this Tribunal in the cases on this point as submitted by learned advocate for the petitioner. We, therefore, hold that the seizure cannot but be bad since the Commercial Tax Officer (respondent No. 1) went beyond is jurisdiction in this case. 8.. Accordingly we hold that the application should be and the same is allowed. It is ordered that the seizure of ready-made garments made on September 7, 2001 in respect of 250 cartons by respondent No. 1 is illegal and the same as such is quashed. The seized goods if already released on furnishing security, the security so furnished be released forthwith. Parties do bear their respective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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