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TMI Blog2010 (7) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 7.1.192 is accordingly quashed.The petitioner stands discharged of any security furnished by it in pursuance of the interim order dated 6.2.1992.The writ application stands allowed. - Civil Writ Jurisdiction Case No. 843 of 1992 - - - Dated:- 19-7-2010 - NAVIN SINHA AND JYOTI SARAN, JJ. The petitioner questions the final order dated January 7, 1992 passed by the Deputy Commissioner, Commercial Taxes, Vigilance Bureau, Patna Division. It imposes a penalty of ₹ 55,770.30 for the consignment of spec ified bullions not carrying the proper papers in form 28B as required under rule 42(2) of the Bihar Sales Tax Rules, 1983 (hereinafter called the Sales Tax Rules) framed under the Bihar Finance Act, 1981 (hereinafter calle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sported without proper papers for sale in the State with an intention to evade the payment of taxes. The notice therefore itself was defective. In any event of the matter, the petitioner did file his reply to the same. The final order does not disbelieve that the goods were being transported for sale outside the State and therefore it was irrelevant that the consignment was not accompanied by form 28B. Reliance, in support of the proposition that the notice initiating proceedings itself was bad in absence of the gist of the accusations, was placed on East India Transport Agency v. State of Bihar [1995] 97 STC 222 (Patna). A Division Bench of this court on a conjoint reading of section 31 and rule 19 held as follows (pages 225 and 226 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been no publication or notification of the forms required for transportation for the purpose under sections 34 and 35 of the Finance Act and in the absence of which, it could not be alleged that there has been any violation by not carrying form 28B. Reliance for the purpose was placed upon a Division Bench decision in O.C. Corporation v. State of Bihar [1996] 102 STC 33 (Patna); [1996] 1 PLJR 547 holding at paragraph No. 19 as follows (page 49 in 102 STC): 19.- On perusal of sub-section (2a) of Section 31 as well as Section 27 of the Bihar Orissa General Clauses Act (Act no.1 of 1917), I am unable to accept the submission of the learned Advocate General that as per provisions of Section 27 of the Act, forms 28A and 28B, pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the petitioners on the allegation of contravention of the provisions of sub-section (2a) of Section 31 of the Act for either not carrying the forms 28A and 28B or carrying the said forms with incomplete or with defective entries which were adopted by the notification No.S.O.1432 dated 28.12.1985, prior to substitution of sub-section (2a) of Section 31 of the Act, is illegal and without jurisdiction and on this ground alone, the impugned proceedings initiated against the petitioners for alleged violation of sub-section (2a) of Section 31 of the Act and the impugned orders passed seizing the goods etc. of the petitioner and the orders imposing penalty in the exercise of power under sub-section (2a) of Section 31 of the Act are illegal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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