TMI Blog2015 (3) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... ny demand of tax from the petitioner - the goods are directed to be released - opportunity of being heard to be provided to petitioner - petition allowed - matter on remand. - WP(C) NO.510 of 2014 - - - Dated:- 12-3-2015 - Mr. Deepak Gupta and Mr. U B SAHA, JJ. For the petitioner : Mr. B N Majumder, Advocate. For the respondents : Mr. D C Nath, State Counsel. JUDGMENT The petitioner by means of this petition has challenged the action of the respondents in seizing his goods on the ground of undervaluation of goods. 2. The undisputed facts are that the petitioner is a dealer dealing with sale of UPS. It is also not disputed that he is a registered dealer under the Central Sales Tax Act. 3. According to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han the said price. It is the duty of the assessing officer to determine the value of the goods. He can do so on the basis of comparison with similar goods sold in the market. In the case like the present one where the petitioner himself is dealing with Luminous UPS products his record book prior to and after the seizure can also be checked to verify at which price the petitioner is selling these goods. 6. One must remember that what is the margin of profit depends on the facts and circumstances of each case. There are many expenses other than transportation and tax which have to be taken into consideration. A dealer of computer goods may be maintaining a big showroom with lots of staff. The rent of the showroom and the salary of the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect the driver or the person in-charge not to sell them till verification of the price is made. In many cases like the present case, where the registered dealers are transporting the goods, it may not be necessary to seize the goods. The value of the goods can be noted down and the goods can be handed over to the driver or the person-in-charge of the vehicle under a surety bond that after they are taken to the destination they shall be produced before the concerned taxation officer. The seizure of goods should be the last resort and not the first action to be taken by the officer-in-charge of the check post. In the present case action of seizure was based on no evidence and is totally illegal. 8. As far as the present case is concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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