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TMI Blog1973 (11) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of this appeal under clause 10 of the Letters Patent against the order of the learned single judge in Civil Writ No. 3289 of 1971 may be stated as follows: A consignment of tyres and tubes was sent by M/s. Dunlop India Limited (hereinafter referred to as the company) from West Bengal to their sub-depot at Jullundur through Messrs. Central Goods Transport Corporation, Calcutta, on 29th Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ank of an Assistant Excise and Taxation Officer shall have the power to seize the goods in respect of which the declaration is false: Provided that an officer acting under sub-section (6) or sub-section (8) may, before or after such seizure, give to the person affected an option to pay, in lieu of seizure and in addition to the tax recoverable, a sum of money not exceeding one thousand rupees or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a bill of sale or delivery note, (ii) a goods vehicle record...and (iii) such other documents as may be prescribed............ Provided further that the officer ordering the confiscation shall give the person affected option to pay in lieu of confiscation- (a) in cases where the goods are taxable under this Act, in addition to the tax recoverable, a sum of money not exceeding one thousand rupees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility to pay sales tax has arisen, and authorises the Check Post Officer, unless the specified documents are produced at the check post or the barrier, to seize and confiscate the goods and to give an option to the person affected to pay penalty in lieu of confiscation. A provision so enacted on the assumption that goods carried in a vehicle from one State to another must be presumed to be transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were being transported from one of its offices in West Bengal to its sub-depot in Jullundur and were not being carried as a result of sale". In view of the fact, that the provisions of sub-section (8) of section 14-B of the Act had been struck down because of the decision of the Supreme Court, it was hardly necessary, as urged by the learned counsel for the appellant, to make any further observat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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