Valuation-based seizure of goods is beyond jurisdiction where transport rules do not authorise value verification.

Rule 214C of the West Bengal Sales Tax Rules, 1995 does not confer power on the Commercial Tax Officer to verify the value of a consignment for transport purposes unless such authority is expressly provided. The comparative scheme of Rule 212 shows that where valuation scrutiny is intended, it is stated in clear terms. On that basis, seizure founded only on alleged undervaluation, supported by a local market inquiry and not by objective lawful satisfaction, is beyond jurisdiction. Goods covered by proper transport documents cannot be detained or subjected to penalty action on mere suspicion of undervaluation.

---

---

Issues: Whether, under Rule 214C of the West Bengal Sales Tax Rules, 1995, the Commercial Tax Officer had authority to verify the valuation of the consignment and, on the basis of alleged undervaluation, seize the goods and initiate penalty proceedings.

Analysis: Section 68 of the West Bengal Sales Tax Act, 1994 and Rule 214C of the West Bengal Sales Tax Rules, 1995 regulate transport of goods from West Bengal to outside the State. The comparative scheme of Rule 212, particularly sub-rule (9), shows that where the legislature intended valuation to be examined, it said so expressly. Rule 214C, however, contains no such empowerment to verify the value of the goods. The documents accompanying the consignment were in order, and the seizure was founded only on an assumed undervaluation derived from a local market inquiry. The officer's approach reflected subjective suspicion rather than objective satisfaction, and the manner of verification was found to be unsatisfactory.

Conclusion: The seizure and the notice in form 44 were without jurisdiction and illegal, and the application was allowed.

Final Conclusion: The detention and seizure of the consignment could not be sustained in law, and the consequential penalty notice and related adverse action were quashed.

Ratio Decidendi: Where the governing transport rule does not authorise verification of valuation, a seizure based solely on alleged undervaluation is beyond jurisdiction and cannot stand unless supported by objective and lawful satisfaction.

---