TMI Blog2002 (3) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994") the godown was searched and the goods were seized by the respondent No. 1, under section 70(2) of the said Act, 1994. The relevant rule in this case, according to the learned lawyer, is rule 212 and the sub-rule (10) of rule 212 of the West Bengal Sales Tax Rules, 1995 (hereinafter referred to as "the Rule, 1995") does not warrant seizure of stored goods if so made, under sub-section (2) of section 70 read with section 69(b) of the Act, 1994 from a godown on the ground of underinvoicing inasmuch as, the said rule applies only to the goods, being carried on a road vehicle. It is further argued that the seized goods were brought supported by genuine documents, the seizure therefore, is bad and illegal due to mis-application of rule 212(10) of the Rules, 1995. There was actually no case of under-invoicing since proper value has been shown on the documents relating to the seized goods. 4.. The learned State Representative submits that the said subrules (9) and (10) of rule 212 very well apply in this case. The concerned authority has got right to search the godown or warehouse under sub-rule (9) of rule 212 on being authorised "to proceed under section 69 outside the Check-po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned officer seizing the goods from the godown of the petitioner. 8.. Assailing the contention of the learned State Representative it is submitted on behalf of the petitioner that the concerned officer is to take steps under sub-rule (10) on verification made under subrule (9) and sub-rule (10) nowhere states about searching of store house or godown. The sub-rule (10) clearly states that searching of the vehicle is to be made or if necessary the containers or packages can also be opened for verifying the description, quantity, weight, value, etc., of the goods in the consignment. The goods, if so found, at variance with the relevant documents regarding description, quantity, weight, shall be seized in presence of a driver or person in-charge of the vehicle. It is the contention of the learned lawyer that sub-rule (10) of rule 212 does not authorise the concerned officer to seize the goods stored in the godown on the ground of under-invoicing. After search and verification made under sub-rule (9), the concerned officer have to proceed under sub-rule (10) for seizing the goods and the sub-rule (10) is clear enough to hold that such rule can only apply where the vehicle is loaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t office or any check-post set up under section 75 or from any other place any consignment of goods except in accordance with such restrictions and conditions as may be prescribed". Thus, the goods are to be transported observing the restrictions and conditions so prescribed by the Act and Rules. 13.. The rule 210 lays down the restriction on transport of any consignment of goods despatched from outside West Bengal as follows: "(1) No person, casual trader or dealer shall, except in the manner prescribed in rule laid down in this Part I or Part II of this chapter, transport any consignment of goods except the consignment of goods of the nature or value specified in sub-rule (2) despatched from any place outside West Bengal from any railway station, steamer station, sea port, airport or post office in West Bengal or across or beyond the notified area of a check-post or any other place. Explanation.-For the purpose of sub-rule (1), 'goods' shall mean goods (other than those goods sales of which are tax-free under section 24) and raw jute, specified in Schedule I, purchases of which are liable to tax under section 12." 14.. The restrictions and conditions provided for movement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Case No. RN-479 of 2001 dismissing the petitioner's application under section 8 of the West Bengal Taxation Tribunal Act, 1987, whereby the petitioner had prayed for setting aside the order of seizure of goods passed by the Commercial Tax Officer, Central Section, on July 13, 2001 in Seizure Case No. 91/G/6/2001-2002, and for release of the seized goods. 2.. The petitioner carries on business as a transporter. On 16th June, 2001, the said Commercial Tax Officer, being the respondent No. 1, visited the petitioner's godown and seized all the goods therein on the ground that the same had been under-invoiced. On assessment of the value of the seized goods, the respondent No. 1 by the said order dated July 13, 2001, imposed a penalty of Rs. 5,53,390. 3.. As indicated therein above, the said order of seizure and imposition of penalty was challenged by the petitioner before the West Bengal Taxation Tribunal mainly on the ground that in view of the provisions of sections 68 and 69 of the West Bengal Sales Tax Act, 1994, read with sub-rule (10) of rule 212 of the West Bengal Sales Tax Rules, 1995, the said respondent No. 1 acted beyond his jurisdiction in effecting seizure of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se or godown, the provisions of rule 212 read with section 70(2) of the Act would not have any application and the seizure affected under the said provisions in the present case was, therefore, bad and liable to be set aside and the order of penalty was also liable to be quashed. 9.. Opposing the writ application, Mr. L.K. Gupta brought to our notice the provisions of section 69(b) of the aforesaid Act which empowers the authority concerned, subject to such restrictions as has been prescribed, to search any warehouse or at any other place in which according to his information the transported goods in contravention of the provisions of section 68 have been stored. Mr. Gupta also laid emphasis on sub-rule (9) of rule 212 which provides that the Commercial Tax Officer or Assistant Commercial Tax Officer of a check-post empowered to endorse the way bill in form 42 or such Assistant Commissioner or Commercial Tax Officer, as the Commissioner may authorise to proceed under section 69 outside the check-post may verify correctness of the way bills and other documents relating to the consignment of goods being transported in respect of description, quantity, weight or value of such consig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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