TIME TRANSWAYS PVT LTD Vs. CTO/DUBURDIH CHECK POST

JUDGEMENT

(1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 challenging the seizure of goods made on July 9, 1999 and the amount of penalty imposed thereby. Similar issue being involved in RN -306 of 2002, 307 of 2002, 308 of 2002, 309 of 2002, 310 of 2002, 311 of 2002, 312 of 2002, 314 of 2002, 315 of 2002, 321 of 2002, and 322 of 2002, all these matters were heard together along -with RN -305 of 2002.

(2.) IN RN -305 of 2002 it is the case of the petitioner that the goods were seized without any bona fide reason and the amount of penalty of Rs. 15,000 was imposed arbitrarily. The goods were released on making deposit of the said amount of penalty on November 16, 1999. No copy of the order was received by the petitioner inspite of several verbal request. The order of seizure and penalty, therefore, is illegal and liable to be set aside.

(3.) THE respondent in his affidavit -in -opposition categorically stated that the seizure was valid and receipt was handed over to the driver of the vehicle after seizure of goods who accepted it under his signature. The penalty amount in all these cases were also paid. Therefore, the petitioner has taken absolutely baseless plea and the case is speculative. The application, therefore, is liable to be dismissed. It is submitted on behalf of the respondents that the applications are hopelessly barred under the provision of Section 8 of the West Bengal Taxation Tribunal Act, 1987.