M S FREIGHT CARRIERS Vs. COMMERCIAL TAX OFFICER
HIGH COURT OF CALCUTTA
COMMERCIAL TAX OFFICER
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(1.)In this writ application, the petitioners have challenged an Order passed by the West Bengal Taxation Tribunal dated August 13, 2003 in RN-347 of 2003*, dismissing the petitioners' application for condonation of the delay in filing the main application challenging the seizure of the goods in question on September 11, 2002.
(2.)As will appear from the facts as disclosed, the petitioners herein were the carrier of certain goods purportedly on behalf of the owner M/s. Promising Exports Ltd. when the seizure was effected, penalty proceedings were initiated against the petitioners herein as the carrier of the goods. The same was initially challenged by the petitioners before the Assistant Commissioner, Taxation, Central Section, within the time prescribed in the statute. It is submitted that the said petition is still pending disposal. During the pendency of the revisional application, M/s. Promising Exports Ltd., claiming to be the owner of the goods, were advised to challenge the seizure proceedings before the learned Tribunal since the department was not entitled to consider the same. The owner of the goods was advised that only the penalty proceedings could be questioned before the department.
(3.)The application filed by M/s. Promising Exports Ltd., came up for disposal before the learned Tribunal which dismissed the same on the ground that there was a dispute regarding the ownership of the goods seized. Immediately thereafter, the present petitioner also filed an application before the learned Tribunal challenging the seizure proceedings which were disposed of by the learned Tribunal by its Order dated August 13, 2003 impugned in the instant writ application.
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