TMI Blog2008 (5) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the petitioner and asserted that obtaining of a permit, in terms of the provisions of the Rules, is a condition precedent for bringing taxable goods into the State of Tripura. Thus, the justification offered by the respondents for insisting obtaining of the permit leaves this court with no option, but to hold that the respondents have harassed the petitioner by illegally forcing her to make payment of the said sum of ₹ 17,761 and, in such circumstances, the respondents are liable to pay the interest for withholding the said amount. Therefore it is hereby directed that the respondents shall pay the said sum of ₹ 17,761, within one month from today, with interest at six per cent per annum from October 8, 1998 until real ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a temporary certificate of registration bearing registration No. WB-4/TA-7714. When the vehicle was accordingly being brought from Calcutta to Agartala, its entry was stopped, on September 28, 1998, by the Sales Tax Check-post, at Churaibari, on the ground that no permit, as required by the Rules, had been obtained in respect of the said vehicle. When the petitioner contacted the sales tax authorities at Agartala, she was asked to pay sales tax for bringing the vehicle to the State of Tripura. Though the petitioner protested to such a demand on the ground that the petitioner is not liable to pay any such sales tax, she had to yield to the demands, so raised, inasmuch as sales tax authorities concerned refused to let the vehicle being brou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation form No. XVIII, as required under rules 46 and 47, the petitioner was asked by the respondents to produce the relevant invoice, in original. The petitioner, then, submitted a bill, wherein the address of the purchaser was shown at 41 Shakespeare Sarani, Calcutta, but the application seeking permit, which the petitioner had submitted, showed her address at B.K. Road, Banamalipur, Agartala, West Tripura. Since the address had not tallied as aforesaid, the sales tax authorities concerned asked the petitioner to clarify the matter, but instead of clarifying the matter, the petitioner deposited the sales tax and accordingly, a permit was issued in her favour. As the petitioner had willingly deposited the sales tax, the sales tax paid by h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 gross in number. (f) in case of goods sold by dozen . . . 1 dozen in number (g) in case of goods sold by pair . . . 1 pair. (h) in case of precious stones, namely, diamonds, emeralds, rubies, real pearls and sapphires synthetic or artificial precious stones, pearls artificial or cultured . . . 1 gram in weight. 46. A registered dealer shall, before taking delivery of or transporting from any place specified in rule 45, any consignment of taxable goods exceeding the quantities specified in the said rule and despatched from any place outside Tripura, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that a registered dealer cannot bring any of the taxable goods, enumerated in rule 45, without a permit having been issued by the Superintendent of Sales Tax, in form No. XVIII, on the basis of declaration made by the registered dealer . It is, now, necessary to take note of the contents of form No. XVIII. This form reads as under: Form: XVIII The Tripura Sales Tax Act, 1976 (See rules 46, 47) To The Superintendent of Taxes, In accordance with the provisions of rules 46 and 47 of the Tripura Sales Tax Rules, 1976, I/We hereby declare that the following consignment of . . . is being imported into Tripura, by rail/air/steamer and apply for a permit to transport the same by road/by boat from the railway stations/st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm No. XVIII, it becomes more than abundantly clear that a person, other than a registered dealer , cannot be forced to either apply or obtain a permit in form No. XVIII. In the present case, the pleaded facts by the parties clearly show that according to the sales tax authorities concerned, a permit, in form No. XVIII, is necessary for the purpose of bringing any taxable goods into the State of Tripura. This stand of the respondents, in the light of the clear provisions made in rules 45, 46 and 47, is wholly misconceived and untenable in law. There was absolutely no legal obligation, on the part of the petitioner, in the face of the facts of the present case, to obtain permit in form No. XVIII; whereas, the affidavit filed by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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