- (1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, praying for setting aside the order of penalty passed by respondents Nos. 1 and 2 on September 6, 1999 and February 11, 2001 respectively.
(2.) ON August 5, 1999, the Truck No. HR 46/9855 loaded with the consignment of goods being imported by the petitioner was seized at Duburdih Check -post on the ground that the way bill did not correctly show the weight of the consignment of goods being transported. The way bill produced by the driver of the truck showed that 11,600 kgs. wares, 6,000 kgs. S.S. circles including 150 kgs. S.S. strips were being imported whereas on checking S.S. wares 19,305 kgs., S.S. strips 150 kgs. and S.S. circles 1,200 kgs. were found to be imported from Delhi. Since there was discrepancy in between the consignment of goods and the relevant documents, the goods were seized by the respondent No. 1, Assistant Commissioner, Commercial Taxes.
(3.) CHALLENGING the order of the seizure an application was filed before this Tribunal and it was held that the seizure was valid. The said order was challenged before the honourable High Court and the honourable High Court by an order dated October 12, 1999 held that detention of the goods so much covered by the way bill was wrong and could not be seized. The order of penalty however, was not challenged before the honourable High Court. The Assistant Commissioner, Commercial Taxes, i.e., respondent No. 1 initiated penalty proceeding and imposed penalty of Rs. 5,45,870 by an order dated September 6, 1999. The said order was confirmed also in revision by respondent No. 2 by an order dated October 11, 2001. It is prayed that the purported seizure and the impugned order dated September 6, 1999 and October 11, 2001 being illegal are liable to be set aside.;