S.P. Talukdar, J. - (1.) The present application under article 226 of the Constitution of India is directed against order dated April 13, 2005 passed by the learned West Bengal Taxation Tribunal, hereinafter referred to as "the Tribunal", in RN. No. 164 of 2005.
(2.) The backdrop of the present case may briefly be stated as follows : The vehicle being No. WE 23A/3641 was intercepted on August 15, 2004 at 2 P.M. during mobile duty. It was detained for physical checking in exercise of power given in Section 69 of the West Bengal Sales Tax Act, 1994. On physical checking it was found that 50 barrels of diacetone alcohol were kept concealed in the vehicle. Initially the driver of the vehicle remained tight lipped in regard to the actual quantity and kind of goods loaded in the vehicle. There were no way-bill in form 42 and supporting documents in support of the 50 barrels of diacetone alcohol. The Commercial Tax Officer demanded the relevant documents which were required to be produced. The driver did not co-operate and expressed his inability to produce the same but afterwards, he produced another manifest waybill, CN, invoice, etc. The said way-bill was not filled up properly. The Commercial Tax Officer did not accept those documents.
(3.) The vehicle as well the consignment were seized and penalty of Rs. 2,48,778 was imposed. Thereafter, a revisional application was filed against the order of imposition of penalty vide Seizure Case No. 32(WSC)/04-05/CCP dated August 16, 2004. The revisional authority, being the Assistant Commissioner, Commercial Taxes, Kharagpur Range, District Paschim Midnapore by order dated August 20, 2004, while upholding the seizure, modified the order of penalty which was reduced to Rs. 2,00,000 only.;