9911796707
TMI Blog2009 (1) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, proprietor, carrying on business under the name and style of M/s. Chetna Carrying Corporation having registered office at 32, Ezra Street, Suite No. 863, 8th Floor, Kolkata 700 001 in this petition filed under section 8 of the West Bengal Taxation Tribunal Act, 1987, has challenged the order dated February 1, 2008 of the Sales Tax Officer, Sonakania check-post (in short, "the STO/SKCP&quo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... West Bengal. The exit check-post as indicated by the STO/ SKCP was Barovisa check-post. The trailer along with the chassis reported at Barovisa check-post on August 21, 2007, as it appears from the endorsement made by the patrolman of Barovisa check-post on the transit declaration in question. Thereafter, after crossing the border of West Bengal, the petitioner delivered the goods to Tata Motors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial Taxes, Kharagpur Range (in short, "the ACCT/KP") who by his order dated April 28, 2008 confirmed the order of the STO/SKCP mainly on the ground that there was no endorsement on the body of the transit declaration. While confirming the order of the ACCT/KP, the Deputy Commissioner of Commercial Taxes, Kharagpur Range (in short, "the DCCT/KP") also came to the conclusion t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a check-post. The driver of the vehicle was under the impression that all formalities had been completed and he crossed the check-post and entered Assam. It was, therefore, argued by the learned advocate that in such circumstances, it was improper on the part of the concerned authorities to impose such a penalty. Such a huge consignment (ten chassis on a trailer) could not have escaped the attenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st. We have perused the records and heard both the sides and we are of the view that incomplete endorsement on the body of the transit declaration was not due to the fault of the petitioner. The authorities concerned of the check-post ought to have been vigilant. In the given facts and circumstances of the case and simply because the authorities of Barovisa checkpost did not endorse the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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