9911796707
TMI Blog2005 (9) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... scrapped steel by the Commercial Tax Officer, Siliguri Range (respondent No. 1) on February 18, 2005 under section 70 of the West Bengal Sales Tax Act, 1994 and prays for refund of the amount of penalty paid by the petitioner for getting release of the goods seized. The case of the petitioner is that the said goods were being transported by truck No. WB-29/2862 by M/s. Soneko Warehousing Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently clear that the goods are for the purpose of movement within West Bengal, the officer was not justified in insisting on the production of the declaration and to substantiate his above view, he refers us to the proviso clause to sub-rule (3) of rule 214B of the West Bengal Sales Tax Rules, 1995. He also submits that in a similar situation in W. P. T. T. No. 1 of 2005, the honourable High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale bill also of the petitioner who was holder of the eligibility certificate. Moreover, it is only after the seizure at the time of issuing notice of penalty, the officer concerned mentioned about the transportation within West Bengal. In the instant case, documents shown (annexure A page Nos. 9 and 10) described the originating place and the destination as well as the value and other particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proviso clause mentioned before, the concerned authority should have dispensed with the requirement of declaration. Regard being had to the fact and the circumstances of the case and point of law as discussed, we hold that the order of seizure in this case cannot be sustained. The consequent order of penalty also, as such, cannot stand. The petitioner is entitled to get the refund of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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