PRAHLAD RAI KHELAWAT Vs. SALES TAX OFFICER AND ORS.

JUDGEMENT

(1.) THE petitioner is the proprietor of M/s. Bharat Roadways and carries on the business of transporting goods.

(2.) The petitioner was transporting a consignment of 42 bundles of plastic foam sheets from Patna to Kolkata. The vehicle carrying aforesaid consignment entered West Bengal through Duburdih check -post on March 1, 2008 at about 9.55 p. m. According to the petitioner the vehicle was parked before crossing the check -post barrier and the check -post officials inspected the vehicle and verified the documents. The petitioner has also claimed that the driver of the vehicle was not conversant with the procedure and formalities at the check -post. He has alleged that the story of attempt to flee was fabricated to justify detention of the vehicle and seizure of the goods. In this application petitioner has challenged the order of seizure dated March 2, 2008 and the notice in form 60 initiating penalty proceeding.

(3.) THE allegation and counter -allegation regarding place of detention of the vehicle give rise to highly disputed questions of fact and it is not possible for this Tribunal to decide the said questions of fact. The official records and orders passed by statutory authorities carry a presumption of correctness unless proved to the contrary. No circumstantial evidence has been placed before us to raise doubt about the official version and to support the petitioner's allegations. It is difficult for us to accept the allegation made by the petitioner but we are not expressing any final opinion on the said allegation. The petitioner will be at liberty to prove such allegation in the penalty proceeding.