TMI Blog2005 (3) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty and was confirmed in revision by the first revisional authority, ACCT, Alipurduar Range, Alipurduar in revision case No.4R-48/ACCT/04-05 dated December 15, 2004. The case of the petitioner in brief, is that cement bags for the purpose of construction of boundary wall at Indo-Bangladesh Border were being transported from New Jalpaiguri (NJP) railway station. Since no way-bill was endorsed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is his further contention that the cement bags lying in the godown may be released unconditionally or with any undertaking to be given by a responsible officer of the CPWD, since there is no scope for the department to defy the order, if any, passed by the revisional authority against the petitioner on the issue of penalty. The learned State Representative submits that admittedly, since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. If such application is filed, the second revisional authority shall hear the matter only on the question of penalty and shall make a clear finding as to whether the petitioner had any deliberate intention to evade tax under the provisions of the Act, 1994. However, we categorically hold that since there was violation of the provisions of section 68 read with rule 211 of the West Bengal Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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