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TMI Blog2008 (4) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... ated March 2, 2008 and the notice in form 60 initiating penalty proceeding. Mr. T.N. Banerjee, learned advocate for the respondents has produced the original records. It appears from the pre-seizure report that the vehicle sped away without stopping and reporting at the check-post and the Sales Tax Officer chased the vehicle and could intercept the vehicle near a petrol pump beyond the crossing of Kalyani-Barakar Road. According to the said report the driver could not produce any document at the time of interception and on March 2, 2008 (next day) at about 11.30 a. m. the driver of the vehicle came back and produced relevant documents including waybill, invoice-cum-challan. According to the said pre-seizure report the driver failed to give any explanation for not producing required documents at the time of interception. In the absence of any explanation the Sales Tax Officer did not accept the documents and proceeded to seize the goods. The allegation and counter-allegation regarding place of detention of the vehicle give rise to highly disputed questions of fact and it is not possible for this Tribunal to decide the said questions of fact. The official records and orders passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , is imported or brought into West Bengal by a dealer, casual dealer or any other person on his own account from any place outside West Bengal, and such consignment of goods is transported across or beyond a check-post in West Bengal by a road vehicle by or on behalf of such dealer, casual dealer or any other person, such dealer, casual dealer or any other person, or the driver or person in-charge of the vehicle, as the case may be, shall present before the Sales Tax Officer or Assistant Sales Tax Officer of such check-post at the time of entry of such vehicle into the area of such check-post a way-bill in form No. 50 in duplicate obtainable in the manner laid down in rule 110 or rule 111 or rule 112, as the case may be, duly filled in and signed by the dealer, casual dealer or any other person on whose account such consignment of goods is imported or brought into West Bengal for endorsement of such way-bill by such Sales Tax Officer or Assistant Sales Tax Officer of the check-post, as the case may be. Such dealer, casual dealer or any other person, or the driver or person in charge of the vehicle, as the case may be, shall also present before such authority the consignment note, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 74 outside the check-post, may verify correctness of the description, quantity, weight or value of the goods of a consignment as mentioned in the accompanying way-bill with the description, quantity, weight or value which are actually found in such consignment: Provided that quantity and weight mentioned in the way-bill in form No. 50, must be in standard unit. (10) . . . (11) Any infringement of any provision of this rule by a dealer, casual dealer or any other person in respect of any consignment of goods imported or brought into West Bengal by him on his own account or by the driver or person in-charge of a road vehicle transporting such consignment of goods across or beyond any check-post in West Bengal shall be deemed to be a contravention of the provisions of section 73 by such dealer, casual dealer or any other person himself." Restrictions on movement of goods have been imposed to ensure that there is no evasion of tax and/or no dealer can create a situation enabling him to evade payment of due tax unless detected. Sub-section (1) of section 73 expressly prohibits all persons from transporting any goods without complying with the prescribed restrictions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be given. Section 76 is to be read along with section 73 and rule 103 in case of import of goods from outside the State of West Bengal. Mr. Goswami has submitted that if documents are produced within 48 hours' the goods cannot be seized. Such submission does not hold good for all cases. First, there should be a reasonable explanation for nonpossession and/or non-production of the documents and thereafter there should be disclosure wherefrom the documents are being procured and produced. Documents produced after detention may not be accepted unless production is preceded by or at least supported by an acceptable explanation. As a proposition, it may be correct that in cases where documents have been produced within the time allowed after offering an explanation the concerned authority is to consider the explanation, the documents, supporting evidence, if any produced, and record his findings before final seizure. There are three stages in the proceeding for infringement of legal requirements in importing goods into West Bengal from other States-- detention, seizure and penalty. Once infringement is detected, the vehicle is to be detained. If infringement is not sought to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... river produced way-bill and other documents the next day without submitting any written explanation for not presenting the documents at the check-post or even at the time of interception. We have already pointed out that it cannot be a binding proposition of law that in every case 48 hours' time is to be given. It depends upon the facts and circumstances of each case. In a similar case in RN-44 of 2007 (Krishna Kumar Mantri v. ASTO, Duburdih Check-post) this Tribunal in its order dated February 20, 2007 Reported as [2010] 27 VST 83 (WBTT) declined to interfere with an order of seizure because the petitioner therein did not furnish any explanation for non-production of invoice at the checkpost. This Tribunal pointed out in that order: "The provision allowing 48 hours' time to produce documents does not and cannot mean that there will be movement of goods without any document and in each case, the dealer will take the plea that he would produce the documents within 48 hours. The said provision is an enabling provision to enable a dealer who for any genuine reason could not hand over a particular document to the driver, to get opportunity of furnishing acceptable explan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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