- (1.) A short but an interesting question as regards interpretation of the provisions of Section 70 of the West Bengal Sales Tax Act, 1994 (hereinafter called and for the sake of brevity referred to as "the said Act") vis-a-vis Rule 212 of the said Rules for consideration of this case.
(2.) Before however embarking on the said question we may notice the salient facts. The petitioner is a transporter. Some goods while being transported intercepted by the Commercial Tax Officer, Duburdih Check-post.
(3.) Such interception took place on September 5, 2000. While the vehicle was on its way to Assansol it was taken back to the check-post and detained for thorough checking in terms of Section 69 of the said Act. Nobody had appeared till September 12, 2000. Inspection was made on each day of detention but the driver's cabin was found under lock and key. No person was present in whose presence checking could be made. Relying on or on the basis of Rule 212(10), the goods were seized on September 13, 2000. A reasoned order was passed by the competent authority on September 21, 2000. Validity of the said order as also the seizure was questioned by the petitioner herein before the learned Tribunal being RN 259 of 2000 which has been dismissed by reason of the impugned order dated September 9, 2000 by the learned Tribunal holding as under : "On behalf of the State, learned lawyer Mr. Goswami submitted that since the goods were being transported without any way-bill there is no other alternative but to seize those goods for violation of the provisions of the Act and subsequent proceeding thereby cannot be vitiated for the illegal activities done by the petitioners. The full amount of penalty should be secured since the petitioner is a transporter and not a registered dealer. Consider the submissions of both the sides and we are of the opinion that the proceedings adopted by the seizing authority is purely in accordance with law and the amount of penalty should be covered by a reasonable sum of money and should be in cash. The petitioner shall furnish a cash security of Rs. 1,30,000 and on furnishing such security the seizing authority shall release the goods immediately.";