TMI Blog2001 (12) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1956 imports various goods from different States outside West Bengal and sells the same to various States outside West Bengal. The petitioner purchased 178 bags of betel-nuts from different parties of Port Blair, Andaman and imported the same to West Bengal under valid way-bill and supporting documents where value of the said goods was duly mentioned. The way-bill and the other documents after thorough checking were duly endorsed by the sales tax authority at Khiddirpur Dock Check-post. Out of the 178 bags, 160 bags of betel-nuts were being sent to M/s. Thakurji Trading Company, Delhi through M/s. South Assam Carriers (P) Ltd., on November 20, 2000 and were loaded in vehicle No. WB-03/2956 accompanied by a way-bill in form 48, invoice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n regarding under-valuation being based on materials, the seizure is valid and the subsequent notice too therefore is valid. 3.. The only point for consideration is whether the seizure dated November 21, 2000 and the notice under form 44 by the respondentCommercial Tax Officer are lawful or not. 4.. Section 68 of the West Bengal Sales Tax Act, 1994 enjoins that to ensure that there is no evasion of tax, every person transporting goods has to comply with certain restrictions and conditions as may be prescribed. Restrictions and conditions for transport of consignment of goods by such persons from any place in West Bengal to any place outside West Bengal are enumerated in rule 214C of the West Bengal Sales Tax Rules, 1995. Admittedly th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the way-bill or chalan and to record the particulars of such consignment of goods in the register maintained for the purpose and to return the counter-signed duplicate copy of the way-bill or chalan and documents, if any, and to retain the original copy of the way-bill or the chalan, as the case may be. Sub-rule (4) of rule 214c enjoins For the purpose of verifying whether any consignment of goods is being transported in contravention of the provisions of sections 68 and 73, such Assistant Commissioner or Commercial Tax Officer, as may be authorised by the Commissioner to exercise such power at a place other than a check-post, may demand, at such place near the border of West Bengal where the transporter reaches before exit from West Beng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in [2000] 117 STC 315 (Commissioner of Sales Tax v. P.T. Enterprises) to impress upon us that verifying valuation of the goods consigned with the market rate is permitted. But we find that the said ruling is with respect to a matter covered by section 29-A of the Madhya Pradesh General Sales Tax Act, 1958. We are concerned here with a different Act with its separate Rules and provisions. Moreover, there the fact was relating to importation of goods into that State, i.e., Madhya Pradesh which is not the case here. It was next contended by learned State Representative that this Tribunal in a case reported in [2002] 125 STC 402; (2001) 37 STA 21 (Gangorri Supply v. Commercial Tax Officer) decided that verifying the value in the way-bill i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntions the number of bags as 160 but subsequently he found the same to be 157 bags only. Because of all the above we hold that the detention, seizure and issuance of notice despite productions of all necessary documents have been unlawful. 6.. Accordingly we hold that the application should be and is allowed. It is ordered that the seizure made on November 21, 2000 in respect of 160 bags of betel-nuts by respondent No. 1 is illegal and the same as such is quashed. The notice dated November 21, 2000 in form 44 also accordingly be cancelled. The seized goods have already been released on furnishing security. The security so furnished be released forthwith. Parties do bear their respective costs. 7.. D. BHATTACHARYYA (Technical Member ..... X X X X Extracts X X X X X X X X Extracts X X X X
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