AJIT SINGH Vs. ASSISTANT SALES TAX OFFICER AND ORS.

JUDGEMENT

(1.) THE petitioner of this case is the owner of the trailer vehicle under registration No. WB -15A/3805.

(2.) It is the case of the petitioner that the said trailer was/is permanently registered in the State of West Bengal and was engaged to carry bricks from Belpahad, Orissa to Kolkata. On November 29, 2007 at about 4 pm the trailer met an accident near Bangriposi Ghat on NH -6, 40 km away from Chichira check -post and after investigation of the matter by the concerned police station the driver was allowed to shift the trailer to its destination. That the damaged trailer was accordingly mounted in an another trailer bearing No. HR -38K/7447 for carrying it to Kolkata and when it reached at Chichira check -post the driver was asked to produce way -bill. The petitioner met the Assistant Sales Tax Officer and Sales Tax Officer (respondent Nos. 1 and 2 respectively) of Chichira check -post and they advised him to meet with the Deputy Commissioner of Sales Tax, Kharagpur Range for procuring way -bill for the purpose of taking the damaged trailer to West Bengal. On December 4, 2007 the petitioner accordingly met with the Deputy Commissioner of Sales Tax, Kharagpur Range who asked the petitioner to apply for unregistered way -bill at Beliaghata, Kolkata for release of the vehicle. The petitioner then applied for way -bill on December 6, 2007 before the concerned Assistant Commissioner of Sales Tax, Central section and then he directed the petitioner to furnish bank guarantee of Rs. 30,000 for obtaining the way -bill. The petitioner thereafter completed the bank guarantee formalities and received the required bank security document on December 1, 2007 and thereafter furnished the same to the concerned officer (respondent No. 4) and received the duly filled in way -bill No. A -0965982 dated December 8, 2007 at about 12.10 pm. The petitioner produced the way -bill before respondent No. 1 on that date (December 8, 2007) at 3.30 pm. but that was not accepted on the plea that the seizure proceeding had already been completed on December 6, 2007. On December 9, 2007 respondent No. 2 passed an order imposing penalty of Rs. 75,000 but no copy of the order was served upon the driver. On revision the Assistant Commissioner of Sales Tax, Kharagpur Range (respondent No. 3) confirmed the order of imposition of penalty by order dated December 21, 2007 and hence this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 for setting aside the orders of seizure, imposition of penalty and confirmation thereof as illegal, erroneous and without and/or in excess of jurisdiction.

(3.) MR . B.P. Chakraborti, learned advocate for the petitioner, submits that as the trailer in question met an accident in Orissa but permanently registered in West Bengal and that was bringing to West Bengal for repairing no way -bill was required to be obtained and produced at the concerned Chichira check -post and hence demand for way -bill, and instant non -production thereof before respondent No. 1 and for that seizure thereof all are illegal, erroneous and bad in law and hence liable to be set aside. It is further argued that to meet the specific demand of production of way -bill when the petitioner had to move from one officer to another and was ultimately able to obtain the same on furnishing bank security of Rs. 30,000 and for a particular purpose of release of the said vehicle, non -acceptance of the same by the authority concerned and seizure of the same and imposition of penalty thereafter ignoring the fact of production of the way -bill is wholly arbitrary, illegal and bad in law and is liable to be set aside. It is also argued by Mr. Chakraborti that when it was conclusively proved by documents like permanent registration number of West Bengal, report of the police officer of the concerned police station of Orissa that the trailer met an accident and damaged and accordingly was allowed to bring back to its destination and it was accordingly transporting to bring in West Bengal for repairing work, demand of way -bill and/or seizure of the vehicle for alleged non -production thereof in time and/or imposition of penalty therefore and confirmation of that are all illegal and invalid in law and hence require to be set aside.