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2018 (7) TMI 1764 - HC - VAT and Sales TaxPenalty u/s 56 (4)(b) read with section 60(4)(b) of the Bihar Value Added Tax Act 2005 - alleged violation of the provision of Section 16(2) of the Bihar Vat Act 2005 - prohibition on sale of all vehicles with B.S. III engines - The simple case of the petitioner is that after the e-suvidha declaration was already generated and handed over to the transport authority, the petitioner came to know about the judgment of the Hon’ble Apex Court in the case of M.C. Mehta [2001 (3) TMI 1063 - SUPREME COURT OF INDIA] and informed that with effect from 01.04.2017, the petitioner would not be able to sell the vehicles of Bharat Stage III. Held that:- Neither in the counter affidavit nor in course of submission before this court the respondent authorities or on their behalf it could be prima facie demonstrated that the petitioner had cancelled the esuvidha declaration generated on 28.03.2017 with any intention to play fraud upon the taxing authorities. There is no answer to the contention of the petitioner that with effect from 01.04.2017, the vehicle loaded on the truck in question were reduced to scraps and were not marketable, if this is the position and not denied by the respondents, this court would be constraint to hold and declare that cancellation of the e-suvidha declaration by the petitioner was only a bona fide act without there being any intention to play fraud with the taxing authorities. Both respondent no. 2 as well as respondent no. 4 have failed to consider the facts and circumstances - No element of fraud or intention to evade tax may be found from the conduct of the petitioner - we have no hesitation in holding Annexure-7 as well as Annexure-11 to the writ application as wholly illegal and without jurisdiction. Application allowed.
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