TMI Blog2015 (1) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... bills or invoices of the goods which were actually transported in the truck were produced - what was produced were the bills and invoices of Jira not related the consignment - these are invoices of Jira which had been collected at Agartala but in the petition it is mentioned that these rates reflected in these invoices were accepted by the Churaibari check-post - the action of the Officers at the check-post in seizing the goods and holding that they were being transported with a view to evade tax, is justified and calls for no interference. Whether the goods were properly valued for the purpose of assessing the tax, penalty etc. – Held that:- The petitioner has clearly mentioned that Form-XXVI wherein the value of the Jira was declared to be ₹ 106.99 was declared and accepted by Superintendent of Taxes - the rate of Jira would vary between ₹ 107/- to ₹ 121/- per kilogram and taking even the highest rate we assess the rate of Jira at ₹ 121/- per kilogram - as far as the other goods are concerned, despite opportunity having been given to him has failed to produce any material as to what was the value of the goods - the value of Jira shall be taken to be &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a and was not well conversant to the procedure and he, therefore, only produced the Form-XXVI and did not know about the production of the goods which were covered by Form-XXV. Therefore, it was urged that the mistake was unintentional. It was also alleged that the value of the goods had been fixed at a rate much higher than the market rate. Thereafter the Revisional Authority passed an order on 20.10.2011 which reads as follows : GOVERNMENT OF TRIPURA IN THE COURT OF THE REVISIONAL AUTHORITY (COMMISSIONER OF TAXES) GURKHABASTIP.N. COMPLEX: AGARTALA Rev.Case No.832011,dt.25.07.2011/7522-23 Dt. 20/10/2011 Seizure Case No. 365/CRB/2011-12 dt.17.06.2011 M/s Shesrowali Trade Transport 66 J.B. Road, Agartala, Tripura Vs. The Superintendent of Taxes Churaibari Checkpost ORDER 27.08.2011 Sri B.N. Majumdar, Ld. Advocate, is present on behalf of the petitioner Sri B.Deb, P.O. is also present. Ld Advocate on behalf of the petitioner submitted that it was a mistake on the part of the Driver to enter CRB Check post without Form-XXV. However, there was no mala fide intension on the part of the Driver. He pleaded before the Court for giving chance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d discharges his duties at such check post by way of inspection of documents produced and goods being moved, shall be in-charge. (2) The driver or person in-charge of vehicle or carrier of goods in movement shall- (a) carry with him the records of the goods including challan, bills of sale or dispatch memos and prescribed declaration form duly filled in and signed by the consignee or transporter of goods carried; (b) stop the vehicle or carrier at every check post set up under sub-section (1) or at any other place by an officer authorized by the Commissioner in this behalf; (c) produce all the documents including the prescribed forms relating to the goods before the officer-in-charge of the check post or the authorized officer; (d) give all the information in his possession relating to the goods; (e) allow the inspection of the goods for search of the vehicle by the officer in-charge of the check post or any authorized officer. (3) Where any goods are in movement within the territory of the State of Tripura, an officer empowered by the State Government in this behalf may stop the vehicle or the carrier or the person carrying such goods, for inspection, at any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le or the carrier, may, impose a penalty not exceeding ten thousand rupees. (9) Where a transporter, while transporting goods, is found to be in collusion with dealer to avoid or evade tax, the officer-in-charge of the check post or the officer empowered under sub-section (3), shall detain the vehicle or carrier of such transporter and after affording him an opportunity of being heard with prior approval in writing of the Commissioner may confiscate such vehicle or carrier. 8. A bare perusal of Section 67 of the Act shows that the government is empowered to set up check-posts to ensure that goods are transported in the State of Tripura after payment of tax. The driver or person in-charge of the vehicle in which such taxable goods are being carried is required to carry with him the record of the goods including challans, bills of sale or despatch, memos and prescribed declaration form duly filled in and signed by the consignee or transporter of the goods carried. Therefore, a duty is cast upon the driver or the person In-charge of the vehicle to carry the challan, bills of sale or despatch memos and prescribed declaration forms duly filled in. 9. Ignorance of law cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that a transporter who has obtained a permit at the first check post or barrier under this sub-rule shall not be required to make any further declaration at any other check posts or barriers in respect of only so much of the consignments to which the permit relates. (3) Registered transporter, carriers or transporting agent under Sub-rule (1) of Rule 17, shall obtain the Form XXV, subject to the provisions of Rule 50, from the concerned Superintendent of Taxes on payment of such price as may be notified by the Commissioner. The form shall be in triplicate and serially numbered and account shall be maintained in the Office of the Superintendent of Taxes in a register. No form, other than Form XXV supplied from the Office of the Superintendent of Taxes, shall be entertained. Registered transporter shall submit triplicate copy of Form XXV to the concerned Superintendent of Taxes at the time of obtaining further supply of the said form. Provided that the transporter may be supplied with the Form XXV in case the Superintendent of Taxes is satisfied that due to reasons beyond control of the transporter it is not able to produce the triplicate copy of Form XXV taken earl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be a Form-XXV or Form-XXVI but this has to be filled in well in advance. Therefore, when a person carries goods without carrying the requisite documents then a presumption can be raised that his intention is to evade taxes. 15. In the present case, even when the revision petition was filed neither Form XXV was filed with the revision petition nor the bills and invoices of the goods given. What was produced was only a copy of the manifest giving the value of goods and a copy of the transit form issued by the authorities in Assam. Here it would be pertinent to mention that the authority in Assam would be least concerned with the value of goods because they would only be charging transit taxes, if any which would have no bearing with the value of the goods. 16. In the present case, the Commissioner even gave an opportunity which he was not required to do to the transporter to produce material before him within 7 (seven) days. Even thereafter neither Form-XXV was produced nor the bills or invoices of the goods which were actually transported in the truck, in question on 17th June, 2011 were produced. What was produced were the bills and invoices of Jira not related the consig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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