- (1.) This application is against the judgment and order of the learned West Bengal Taxation Tribunal dated 30th July, 2009, by which the petitioner's action against the interception, search, detention and seizure under the West Bengal Value Added Tax Act, 2003 (hereinafter referred to as the said Act) was rejected.
(2.) After the goods were intercepted and after examining all the documents, the revenue authorities have detained the goods for an exercise of imposition of penalty, as they are prima facie of the view that there has been a contravention of the provisions of the said Act. However, this proceedings has not come to a logical conclusion as yet, as, before that challenge as aforesaid has been made. The learned Tribunal has not accepted, rather rejected the challenge.
(3.) The short fact of the case is as follows: Admittedly, the petitioner has a manufacturing unit for production of TMT Steel Bar at Dankuni. It has also a branch office at Matigarah, Siliguri. According to the petitioner, the goods were lawfully transported from the factory at Dankuni to Siliguri for stocking the same at Siliguri branch office. Thereafter, certain goods were sought to be transported from Siliguri office to the customer of Dhupgachi, South 24-Parganas. While the goods were being transported from Siliguri office to the said place of the customer, the revenue officials intercepted, detained and seized the goods and that is how the proceedings came to be initiated.;