JSK MARKETING PRIVATE LTD. AND ANR. Vs. SALES TAX OFFICER, SILIGURI RANGE AND ORS.

JUDGEMENT

(1.) BOTH the applications under Section 8(1) of the West Bengal Taxation Tribunal Act, 1987 filed on January 15, 2008 are directed against the order passed on January 7, 2008 by the Deputy Commissioner, Commercial Taxes, Siliguri in Revision Case Nos. R/DC/17/07 -08 and R/DC/18/07 -08 both dated January 3, 2008 confirming the order passed on December 28, 2007 by Sri P. N. Sherpa, Assistant Commissioner, Commercial Taxes, Siliguri Range in Revision Case No. R/AC/15/07 -08 dated December 27, 2007 confirming the orders dated December 22, 2007 passed by the Sales Tax Officer, Siliguri range in the Seizure Case Nos. GPCP/69/07 -08 and GPCP/70/07 -08 upholding the validity of seizure of consignments and imposition of penalty.

(2.) THE vehicle Nos. WB 15/4263 and WB 15/9323 carrying the taxable goods bitumen intercepted at Ghoshpukur check -post by the Assistant Sales Tax Officer of Siliguri Range on December 21, 2007 at 9.30 am and December 20, 2007 at 9.45 pm, respectively. On demand the drivers of both the vehicles produced two copies of challans of each of the consignment, issued by the petitioners and two copies of the declaration under Rule 107(1) of the West Bengal Value Added Tax Rules, 2005 both dated December 18, 2007. No tax invoices were produced. On December 22, 2007 he produced fax copies of the tax invoices but those were not accepted by the seizing officer. The consignments were seized for non -production of the tax invoices and consequently on December 24, 2007, penalty of Rs. 81,000 and Rs. 2,70,000, respectively, were imposed with observation that there was sufficient ground to believe that the dealer's intention was mala fide. This was confirmed in the revisional applications.

(3.) RESPONDENT No. 1, Sales Tax Officer, Siliguri Range, contested the application by filing affidavit -in -opposition supporting the impugned orders. He submitted that non -delivery of the tax invoices to the driver was not a simple bona fide mistake. He prays for rejection of the application. The points for decision are : (i) Whether the seizure was improper, (ii) Whether the imposition of penalty was improper.