LALIT KUMAR JAIN Vs. CTO/CENTRAL SECTION AND ORS.

JUDGEMENT

(1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, challenging the seizure dated January 27, 2001 and the order dated March 22, 2001 of respondent No. 1, Commercial Tax Officer, Central Section, imposing penalty with a prayer for setting the same aside.

(2.) CONTENTION of the respondent is that it is a case of importation of goods from Delhi to Calcutta and there can be no possible reason for the goods to reach Dalkhola check -post which is too far away in the north from the usual route. Moreover, there is no document showing endorsement of the documents at Dalkhola check -post. There is no way bill also. The story of unloading at Jalpaiguri and reloading in a different truck as made has been introduced to create confusion to cover up the petitioner's clandestine import business. Moreover, discrepancy had been found on the number of packages on verification. The detention order has been made giving valid reason thereof. The seizure also has been made by giving proper reason on being objectively satisfied. It is also stated that no way bill was ever produced before the authority. The application therefore requires to be dismissed.

(3.) THE points for consideration are :