9911796707
TMI Blog2007 (2) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... duced the endorsed way-bill, consignment note and some other documents but could not produce any invoice. The vehicle was detained. On the date of drawing up of pre-seizure report, the proprietor of the transporter produced an invoice of Durga Commercial of Delhi. No explanation was given why the invoice was not with the driver. It appears from the order that the sales tax authorities contacted the sales tax authorities at Delhi and could ascertain at that point of time that Durga Commercial was not a registered dealer in Delhi. The concerned sales tax officer recorded that he had reasons to believe that the invoice was not a genuine one and the transaction was fake. On January 16, 2007, the Sales Tax Officer seized the goods. Mr. T.N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of seizure. Mr. Chakraborty, learned advocate appearing for the petitioner, points out that rule 103 of the West Bengal Value Added Tax Rules, 2005 does not indicate that in absence of any of the documents, the goods are liable to be seized. Relevant sub-rules (7) and (8) of rule 103 are quoted below: (7) For the purpose of section 74, the driver or the person incharge of a road vehicle shall, while transporting any consignment of goods on its way to destination stop his vehicle on being asked by such Assistant Commissioner or Sales Tax Officer, as the Commissioner may authorise in this behalf, at any place and present before him, on demand, a copy of the way-bill duly endorsed under sub-rule (4) along with consignment note, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order to ascertain whether the documents produced by the transporter or the dealer are genuine or contents thereof are correct or not. It can be easily appreciated that all the informations may not be available or cannot be obtained within 48 hours. The provision allowing 48 hours' time to produce documents does not and cannot mean that there will be movement of goods without any document and in each case, the dealer will take the plea that he would produce the documents within 48 hours. The said provision is an enabling provision to enable a dealer who for any genuine reason could not hand over a particular document to the driver, to get opportunity of furnishing acceptable explanation and of producing the required document within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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