9911796707
TMI Blog1996 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ttery tickets loaded on it was seized on June 17, 1992 on the orders of the Deputy Commissioner of Commercial Taxes, Intelligence Branch, Patna Division, Patna, under section 31(1) and 31(2)(a) of the Bihar Finance Act. On the next day June 18, 1992 an order was passed in purported exercise of power under section 31(3) of the Act imposing penalty amounting to Rs. 15,13,712.10. 4.. C.W.J.C. No. 5529 of 1992 is filed by the driver of a truck bearing registration No. DDL-3675. This truck alongwith the goods being carried on it and the transport receipt issued by the transporting company along with the challan and invoices, etc., was seized by the Deputy Commissioner of Commercial Taxes, Intelligence Branch, Patna Division, Patna, on June 17, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he may, notwithstanding anything contained in this part, seize the goods or the carrier or vehicle or vessel along with the goods and documents relating to the goods and the carrier, vehicle or vessel. Similarly sub-section (3) of section 31 of the Act provides that if any clearing, booking or forwarding agent or dalal or person transporting goods contravenes the provision of subsection (1) or (2a) in a manner which is likely to lead to evasion of any tax payable under this part, the prescribed authority, may without any prejudice to any action under section 49 of this part on the charge of abetment, after giving the person concerned an opportunity of being heard in the manner prescribed, impose penalty. As such the condition precedent for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods in question were sold or purchased in Bihar and were being clandestinely transported by evading tax payable to the State. Such satisfaction has to be arrived at on the basis of some positive materials and not on mere suspicion.
7.. From a perusal of the impugned orders in the two cases, we are satisfied that there is no consideration much less any finding on these aspects of the matter which are held to be the conditions precedent for the seizure and the imposition of penalty in terms of section 31(3) of the Act. The impugned orders, therefore, are clearly unsustainable and are accordingly quashed.
8.. In the result, these two writ petitions are allowed. However, without any order as to costs.
Writ petitions allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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