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TMI Blog2009 (1) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract.The point No. (i) is thus answered in the negative and the act of seizure is affirmed. The petitioner produced the consignment note and invoice showing payment of Central sales tax. So the contravention of the regulatory provision of the taxing law was not deliberate. The contravention not being deliberate on consideration of the petitioner's sufferance of loss due to detention of the goods, the penalty should be reduced to one per cent of the approximate saleable value of the goods as assessed which comes to ₹ 54,540. The bond furnished by the petitioner stands discharged. The bank guarantee furnished by the petitioner be released within a month on realization of the reduced penalty amount. - - - - - Dated:- 30-1-2009 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchase and also to have the infrastructure for execution of the works contract valued at Rs. 2.16 crores. The petitioner's case in short is this. He brought the purchased excavator for the purpose of its use in his own business of excavating land under contract with M/s. Hindustan Construction Company Ltd. in Teesta Low Dam Project, Stage IV. He contended that no way-bill was necessary because it was his personal effect and that the seizure and consequential penalty order were illegal. Respondent No. 1, Sales Tax Officer, contested the application supporting the impugned seizure and penalty order while admitting the application under order dated February 15, 2008 the seized goods were directed to be released to the petitioner pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axation law does not lead to suggest alike and as such we are not inclining to accept this view. In the aforesaid case of this Tribunal in Arunodoy Carriers Pvt. Ltd. v. C.T.O., Duburdih Check-post reported in [2004] 138 STC 464 (WBTT); [2003] 22 STA 23 it was observed, the words 'personal effects' have not been defined in the West Bengal Sales Tax Act, 1994 (hereinafter referred to 'the Act, 1994'). The meaning of the words 'personal effects' can be understood from the meaning assigned in different dictionaries and from the findings made by different courts. In Black's Law Dictionary, 4th Edition at page 1301, the expression 'personal effects' means the articles associated with person, as property ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st to render the 'personal effects'. In the instant case admittedly, the vehicles were brought within the West Bengal without any way-bill for the purpose of using those in transport business. Therefore, such vehicles cannot be the 'personal effects' of the petitioner for the purpose of exemption under rule 210 of the Rules 1995. Hence, in our opinion, the vehicles since were not 'personal effects' the production of way-bill at the check-post before the entry within the West Bengal was necessary. Similar view was taken in the subsequent judgment of this Bench in the Case No. RN-56 of 2008 as aforesaid. We have no reasons to dissent from the observations of this Tribunal as aforesaid and agreeing with the aforesaid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court held, inter alia, that intention or mens rea is excluded from the category of essential element for imposing penalty for default a civil obligation. In the aforesaid Guljag Industries case [2007] 9 VST 1 (SC) it was held, a penalty imposed for tax delinquency is a civil obligation, remedial and coercive in its nature and is different from the penalty for a crime. In the case of Cal-Cox Syndicate Pvt. Ltd. v. A.C.C.T., Kharagpur Range reported in [2009] 19 VST 108 (WBTT); [2008] 51 STA 122 this Tribunal while discussing the aforesaid Guljag Industries case [2007] 9 VST 1 (SC) observed, 9. It appears to be settled that if the penalty is in the nature of a civil liability for non-compliance with a statutory requirement or no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also inclining to follow the aforesaid decision of this Tribunal. In the case Bengal Cement Co. Ltd. v. Sales Tax Officer reported in [2010] 27 VST 334 (WBTT); [2008] 52 STA 217 as aforesaid, the fact was unlike this case, the registered dealer of his own, on detection of the default, produced the way-bill along with the other documents within seven days of taking delivery of the goods from railway and thereby he did not even take a chance for evasion of payment of tax. In our case way-bill not having been produced subsequent to seizure, the possibility of taking chance of evasion of payment of tax could not be ruled out. So when there was possibility of evasion of payment of tax penalty under section 77(1) has to be imposed. But the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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