9911796707
TMI Blog2009 (1) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Corporation having registered office at 32, Ezra Street, Suite No. 863, 8th Floor, Kolkata 700 001 in this petition filed under section 8 of the West Bengal Taxation Tribunal Act, 1987, has challenged the order dated February 1, 2008 of the Sales Tax Officer, Sonakania check-post (in short, the STO/SKCP ) imposing a penalty of Rs. 6,58,459 under section 80(6) of the West Bengal Value Added Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with the chassis reported at Barovisa check-post on August 21, 2007, as it appears from the endorsement made by the patrolman of Barovisa check-post on the transit declaration in question. Thereafter, after crossing the border of West Bengal, the petitioner delivered the goods to Tata Motors Limited at Guwahati. On November 28, 2007, the STO/SKCP directed the petitioner to explain on Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed the order of the STO/SKCP mainly on the ground that there was no endorsement on the body of the transit declaration. While confirming the order of the ACCT/KP, the Deputy Commissioner of Commercial Taxes, Kharagpur Range (in short, the DCCT/KP ) also came to the conclusion that there was no endorsement on the body of the transit declaration. This order was passed on September 3, 2008. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crossed the check-post and entered Assam. It was, therefore, argued by the learned advocate that in such circumstances, it was improper on the part of the concerned authorities to impose such a penalty. Such a huge consignment (ten chassis on a trailer) could not have escaped the attention of the authorities of Barovisa check-post. Nobody demanded production of any other documents and nobody insi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on the body of the transit declaration was not due to the fault of the petitioner. The authorities concerned of the check-post ought to have been vigilant. In the given facts and circumstances of the case and simply because the authorities of Barovisa checkpost did not endorse the documents, we cannot sustain the orders of the authorities concerned. All the orders as challenged in this petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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