B.K.Lala, Judicial Member. - (1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, praying for setting aside the certificate cases bearing Nos. 26 and 200 -ST (CS)/76 -77 on the ground, inter alia, that the levy of tax imposed by the authorised officer under the West Bengal Taxes on Entry of Goods into Local Areas Act, 1962 (hereinafter referred to as "the Act, 1962") is unconstitutional and bad in law.
(2.) THE petitioner is an export oriented private limited company incorporated under the Companies Act, 1956. The petitioner imports jute into the local area and exports the same outside India. Though the goods were exported by the Jute Corporation of India Ltd., it was the petitioner who was exporting the goods after obtaining contract for such export. The said contract, the export licence or the letter of credit were opened by the foreign buyers in the name of Jute Corporation of India Ltd., at the instance of the petitioner due to canalisation of export of jute under the order of the Government of India. The petitioner received several notices from time to time under Section 10 of the Act, 1962 into form IX prescribed under Rule 13 of the West Bengal Taxes on Entry of Goods into Local Areas Rules, 1955 (hereinafter referred to "the Rules 1955"). The said notices were received on the ground that raw jute entered into local area during the period from 1st August, 1974 to 31st March, 1977 is liable to tax and penalty.
(3.) THE petitioner imported jute within the local area not for the purpose of sale, use or consumption. Therefore, under the Act, 1962 the authority has no power to levy tax on such goods.;