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2014 (5) TMI 1157 - PATNA HIGH COURTSeizure of goods - challenge to the order is founded on the premises that the seizure was made on mere suspicion without any material basis - Held that: - Sub-Section (4) of Section 60 of the Act authorizes the competent authority to seize any goods covered under the Act if it is being transported in contravention of the provisions of Sub-Section (2) of Section 60 of the Act - the Act does authorize the competent authority to seize the goods along with the vehicle for due verification, but the seizure cannot be depend on the ipse dixit of the officer and, in order to make his act of seizure valid, existence of reasonable ground of suspicion is a condition precedent. This apart, no penalty can be raised or assessed on mere suspicion without any material basis. The certificate, granted by the Forest Officer, shows that the rates, mentioned in the Bill and Form-DIX, were correct. We further find that respondent Commercial Tax Officer, on self assessment, based on surmises, came to the conclusion that the rate quoted was low and, thus, fixed the value of logs at 1000/-per cubit feet in place of ₹ 700/-and ₹ 764/-, which were mentioned in the Bill, without assigning any cogent reason therefore. We too notice that there was no material or basis for coming to the conclusion that the rate, mentioned in the bill, was deliberately kept under valued and was so done to avoid liability of due Sale Tax. Application allowed.
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