TMI Blog1990 (12) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... the Forest Department, Assam and a duly authenticated declaration of transport under the Assam (Finance) Sales Tax Act, 1947. The consignment was sent to the applicant, Sunrise Timber Co. in truck No. WMK 3065. On entering Buxirhat Check Post in West Bengal on May 2, 1989, the driver of the truck presented to the Commercial Tax Officer at the check post three copies of duly filled in form XXXB, bill and documents as per the provisions of rule 93(3) of the Bengal Sales Tax Rules, 1941 ("the Rules", for short) for counter-signature. In spite of production of these documents the Commercial Tax Officer, Buxirhat Check Post, Alipurduar intercepted the truck and seized the goods on the ground that there was under-invoicing in the bill amount. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 990, the case of the applicant, Sunrise Timber Co. is that Messrs. Karuna Saw Mill sent a consignment of 12.851 c.m. of sawn timber to the applicant in Calcutta in truck No. WMK 8487 after obtaining transit pass from the Forest Department, Assam and a duly authenticated declaration of transport under the Assam (Finance) Sales Tax Act, 1947. The consignment was seized by the Commercial Tax Officer, Buxirhat Check Post, Alipurduar, Jalpaiguri on April 1, 1989, on the ground that the consignment was found to be undervalued, in spite of production of form XXXB, bill and other documents by the driver of the truck. The Commercial Tax Officer imposed a penalty of Rs. 3,000 which had to be paid by the applicant for getting a release order on April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt from a railway station, steamer station, airport, post office or any other place whether of similar nature or otherwise, notified in this behalf by the State Government, any consignment of any notified goods exceeding such quantities and except in accordance with such conditions as may be prescribed. Section 14A of the Act empowers the Commissioner to verify whether the notified goods, referred to in section 4A of the Act, are being or have been transported in contravention of the provisions of section 4B of the Act and subject to such restrictions as may be prescribed. The Commissioner may, under section 14A(1)(ii) of the Act seize any notified goods which he has reason to believe are being transported in contravention of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransport of the sawn timber by road vehicle. Under this procedure, as contained in rule 93(5) of the Rules, three copies of form XXXB are to be prepared and to be handed over by the registered dealer or his representative to the Commercial Tax Officer or Inspector concerned at the check post. The Commercial Tax Officer or Inspector, after being satisfied that the form XXXB has been duly filled up, shall allow the movement of such notified goods mentioned in the said form XXXB and conforming to the description given therein. He shall retain the triplicate copy of the form XXXB and return to the registered dealer or his agent the other two copies, on which he shall endorse the date on which the consignment was transported and shall sign, seal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retained by him, to the appropriate Commercial Tax Officer at the end of every month. The appropriate Commercial Tax Officer, who will be assessing tax after the sale of the consignments by the applicant in West Bengal, will thus have no difficulty in assessing tax on sales of these notified goods. Whether the value of the goods, as mentioned in the filled up form No. XXXB, was proper value or not, may be considered by the Commercial Tax Officer concerned at the appropriate stage at the time of assessment of tax after sales of the notified goods. In these circumstances, the seizure of the three consignments of sawn timber by the Commercial Tax Officer concerned on the three different dates was not justified, being violative of rule 93(5) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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