9911796707
TMI Blog2014 (5) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1990. 2. The petitioner has prayed for setting aside the order, dated 21.12.2013, passed by respondent No.4, namely, Commercial Tax Officer, Integrated Check Post, Dobhi, District Gaya, who, in purported exercise of powers under Section 20 (2) read with Section 60(4)(b) of Bihar Value Added Tax Act, 2005, has imposed, on the petitioner, tax of Rs. 20,264.98 paise and three times thereof as penalty, the total being Rs. 60,795/-in respect of the seized logs and sawn timber, which were being transported on a truck bearing registration No. CG 04 JD 2911. The petitioner further prays for direction to be issued to refund to the petitioner the amount of tax and penalty, which the petitioner has already paid under duress, for release of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irecting the petitioner to show cause, if any, as to why action shall not be taken against him for violation of Section 60(2) read with Rule 40(2) of the Bihar Value Added Tax Act, 2005. The respondent, Commercial Tax Officer, was of the view that the rate of timber, mentioned in the bill, was intentionally shown low and, thus, enhanced the rate from Rs. 710/-and Rs. 764/-to Rs. 1,000/-per cubic feet and calculated a difference of Rs. 1,50,111/-. On the said amount of Rs. 1,50,111/-, tax, at the rate of 13.5%, was calculated, which came to a sum of Rs. 20,264.98. The Commercial Tax Officer further added three times penalty on the said amount and raised a demand for Rs. 60,795/-. 8. The petitioner had no option, but to pay the said amount f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 11. Thus, Sub-Section (4) of Section 60 of the Act authorizes the competent authority to seize any goods covered under the Act if it is being transported in contravention of the provisions of Sub-Section (2) of Section 60 of the Act, which is quoted hereinbelow for easy reference: "60. (2) Every person transporting goods, other than those specified in Schedule 1 and subject to such conditions as may be prescribed shall, at any check-post or barrier, referred to in sub-section (1) and before crossing such check-post or barrier, file before such authority or officer as may be _herefore_ by the State Government in this behalf, a correct and complete declaration in such form and manner as may be prescribed." 12. The contention of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imber merchant from the office of the Divisional Forest Officer, Katghora, District Korba, Chhatisgarh. The petitioner has also produced the letter of auction sell. 17. We find that the certificate, granted by the Forest Officer, shows that the rates, mentioned in the Bill and Form-DIX, were correct. We further find that respondent Commercial Tax Officer, on self assessment, based on surmises, came to the conclusion that the rate quoted was low and, thus, fixed the value of logs at 1000/-per cubit feet in place of Rs. 700/-and Rs. 764/-, which were mentioned in the Bill, without assigning any cogent reason _herefore. We too notice that there was no material or basis for coming to the conclusion that the rate, mentioned in the bill, was del ..... X X X X Extracts X X X X X X X X Extracts X X X X
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