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TMI Blog2003 (9) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... o produce the relevant documents in respect of other 90 boxes for release of the goods. Therefore, those goods were seized for violation of the provisions of section 68. The seizure was made under section 70 of the West Bengal Sales Tax Act, 1994 and penalty was imposed. 3.. It is the case of the petitioner that the seizure is illegal and arbitrary since no sufficient opportunity was given to produce the relevant documents in respect of the 90 boxes of consignment of goods before the seizure was made. 4.. The point for consideration, therefore is, if the seizure of the goods made on January 29, 2002 is legal and valid. 5.. Admittedly, stock transfer of two different types of consignment of goods and of different quantity were bro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince there was an intention to evade payment of tax penalty was levied. 7.. The rule 211 of the Rules, 1995 states the procedure for transporting the goods from airport desptached from any place outside West Bengal. Under this rule the dealer shall present the waybill in form 42 and also air consignment note or any document of like nature in respect of such consignment of goods before the Commercial Tax Officer or Inspector. In the present case, though the two different types of goods were noted in a single consignment note, the relevant documents for the seized goods could not be presented before the concerned officer. Therefore, under sub-rule (6) of rule 211, non-compliance of the aforesaid conditions shall be deemed to be a contraven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the right over the property in question is not denied therefore, the contention that the seizure was illegal since no actual possession was taken, in our view, is not correct. Even if, the petitioner was not in physical possession of the goods, the constructive possession was there and since there was violation of rule 211, as discussed above, the seizure rightly was made in accordance with law. 10.. The next question, is, if the dealer intended to evade payment of tax. Intention of any person is to derived from the surrounding circumstances available on records in respect of any act done by him. 11.. After the goods arrived at the airport, those were not taken delivery on any false pretext or misrepresentation. There is also no evi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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