9911796707
TMI Blog2007 (12) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... sel appearing on behalf of the respondents at length. This writ petition has been filed by the petitioner/applicant against an order passed by the learned Taxation Tribunal dated March 30, 2007 in case No. R.N. 474 of 2004 The only point arises in this petition that whether the authorities have any power to issue such order against the petitioner/applicant who was acted as the clearing agent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the learned Tribunal against the notice of demand in form 45A issued by the Assistant Commissioner of Commercial Taxes, Kharagpur Range, imposing the penalty under section 71B of the West Bengal Sales Tax Act, 1994 for contravention of section 68 of the West Bengal Sales Tax Act, 1994 for non-filing of endorsed copies of declaration as required in sub-rule (6) of rule 211A of the WBST Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of WBST Rules, 1995 which speaks for itself: Any infringement of any provision of this rule by the person referred to in sub-rule (1) shall be deemed to be a contravention of the provisions of section 68 by the person referred to in the said sub-rule. We have also considered the section 68 of the WBST Act, 1994 in question where we have been able to find out that the Act says as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted herein to impose such penalty on the agent. Therefore, after considering these aspects of the matter and after perusing the order so passed by the learned Tribunal, the points for considerations were (a) whether the impugned notices in form 45A are bad for describing the applicant as transporter (b) whether there had been violation of the provision of section 68 of the WBST Act, 1994 and (c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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