TMI Blog2001 (2) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... l along with other documents, the documents were seized. Subsequently respondent No. 1 checked the goods and came to a finding that those were undervalued and the truck was taken to their office and was seized. On being aggrieved by such seizure, the instant application has been filed before this Tribunal. 3.. Mr. S.K. Chakraborty, learned advocate appearing for the petitioner, has submitted before us that an important question of law is involved in this application in asmuch as, according to him, the order of the Commercial Tax Officer was bad in law and he further submits that when the way bill and other documents were duly endorsed at the Chichira Check-post, the subsequent interception was without jurisdiction. 4.. Mr. Chakraborty f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own to be a dealer registered under the Act, while the records available in the office of the appropriate assessing authority do not show the existence of such a dealer, such authority shall prepare a report in the presence of the driver or person-in-charge of the vehicle and get such report countersigned by him, or where the driver or person-in-charge of the vehicle is not available for any reason, such authority shall prepare a report in the presence of one witness after explaining to him the contents of the report countersigned by him, and shall, thereafter, seize the consignment of goods under section 70 for contravention of the provisions of section 68. (11) Any infringement of any provision of this rule by a person, casual trader or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Commercial Tax Officer, Central Section) distinction in fact or additional fact makes a lot of difference in decision making process. In a 5-Judges Bench decision of the Supreme Court, reported in (1990) 4 SCC 207 (Krishna Kumar v. Union of India) it was observed that a doctrine of precedent, that is being bound by a previous decision, is limited to the decision itself and as to what is necessarily involved in it. It does not mean that this Court is bound by the various reasons given in support of it, especially when they contain "propositions wider than the case itself required". The enunciation of the reason or principle upon which a question before a court has been decided is alone binding as a precedent. Therefore, the division B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de payment of tax and if it is apparent that there was such an attempt, the checking official has every right to verify the way bill and other papers. Now in the instant case it is alleged by the respondents, as appearing from the affidavit-in-opposition, that the vehicle was carrying 134 bags of black pepper and price was shown at the rate of Rs. 110 per kg, which, according to the respondents, was grossly undervalued and according to them the prevailing market value within the neighbourhood would be between Rs. 218 to Rs. 245. In any case it is apparent that there was an attempt, rather they had evaded payment of tax and, therefore, the authority was within its right to check the way bill and other documents. The provisions of sub-rule (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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