MADAN LAL GOEL Vs. COMMERCIAL TAX OFFICER AND ORS.

JUDGEMENT

(1.) THESE two applications have been filed under Section 8 of the West Bengal Taxation Tribunal Act, 1987 by Sri Madan Lai Goel, partner, carrying on partnership business under the trade name of M/s. Goel Roadways having office at 155B, Mahatma Gandhi Road, Kolkata 700 007.

(2.) In these two applications, the ' applicant has challenged the orders dated August 29, 2004 passed by the Commercial Tax Officer, Chichira Check -post (in short, "the CTO/CCP") in transit declaration Case Nos. 628/03 -04 -CCP and 629/03 -04/CCP. He has also challenged the order dated September 9, 2005 of the Assistant Commissioner of Commercial Taxes, Kharagpur Range (in short, "the ACCT/KP Range") in revision Case No. 148(TD)/KGPR/04 -05 and order dated May 10, 2007 passed by the Deputy Commissioner of Commercial Taxes, Kharagpur Range (in short, "the DCCT/KP Range") in Revision Case No. R -17(S)/DC/KGPR/05 -06 which were consequential to the order dated August 29, 2004 of the CTO/CCP in transit declaration Case No. 628/ 03 -04/CCP. Similarly, the applicant has also challenged the order dated September 9, 2005 passed by the ACCT/KP Range in Revision Case No. 149(TD)/KGPR/04 -05 and order dated June 4, 2006 passed by the DCCT/ KP Range in revision Case No. R -18(S)/DC/KGPR/05 -06 which were consequential to the order dated August 29, 2004 of CTO/CCP passed in transit declaration Case No. 629/03 -04/CCP. Since the issues involved in these two cases were identical and same set of counsels represented the petitioner and the respondents, these cases were heard analogously and are being disposed of by this common order.

(3.) CHICHIRA Check -post authorities issued transit declaration No. 1783 dated February 21, 2003 in respect of vehicle No. MP -09K/1545 carrying 160 cartons of polyester/cotton yarn under consignment No. 562443 dated February 17, 2003. Similarly, the said authority also issued transit declaration No. 1784 on February 21, 2003 for transporting 233 consignments of polyester/cotton yarn by vehicle No. MP -09K/2318. Relevant consignment numbers were 562444 and 562445 both dated February 17, 2003. It has been submitted in the petition that those transit permits in question were misplaced by M/s. Nahar Exports Limited. As per provision of Sub -section (4) of Section 72 of the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act"), the transporter was under obligation to get such consignment notes or documents of a like nature endorsed at the check -post to establish exit of the goods in question from West Bengal. Since the applicant failed to produce transit declaration and other relevant documents endorsed by the last check -post authority (Haldia check -post authority in this case) before the authorities of Chichira Check -post, it was held by them to be a violation of the provision of the said section and the authorities concerned initiated two transit declaration cases bearing Nos. 628 of 2003 -04 and 629 of 2003 -04. The representative of the applicant was heard on August 29, 2004 and thereafter by an order of the said date imposed penalty of an amount of Rs. 1,81,896 in respect of transit declaration Case No. 628 of 2003 -04 and in respect of transit declaration Case No. 629 of 2003 -04, penalty to the tune of Rs. 2,65,324 was imposed. These orders of the CTO/ CCP were appealed again and in appeal, ACCT/KP Range modified the quantum of penalty to Rs. 90,000 in respect of transit declaration Case No. 628 of 2003 -04 and Rs. 1,30,000 in respect of transit declaration Case No. 629 of 2003 -04. The petitioner filed further revisions against these orders of ACCT/KP Range. DCCT/KP Range by orders dated May 5, 2007 and June 4, 2007 reduced the quantum of penalty to Rs. 60,000 and Rs. 99,000 in respect of those two transit declaration cases respectively.