Transit document compliance limits seizure: mandatory challan and title papers were enough under sales tax transport rules.

Transit-control provisions under section 73 of the West Bengal Sales Tax Act, 1994 and rule 214C of the West Bengal Sales Tax Rules, 1995 required the transporter or driver to carry the prescribed bill, cash memo, way-bill or challan, and document of title to the goods. Where those documents were produced at interception, together with particulars showing quantity, weight, value and description, seizure could not be sustained on the ground that a stock register or other documents not mandated by the transit rules were unavailable. Rule 214C(5) permitted seizure only when the required way-bill or challan was not produced during transport.

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Issues: Whether the seizure of goods in transit and the consequential penalty were legally sustainable when the transporter carried the prescribed challan, cash memo and documents of title, but did not produce stock register and certain other documents demanded by the seizing officer.

Analysis: Section 73 of the West Bengal Sales Tax Act, 1994 and rule 214C of the West Bengal Sales Tax Rules, 1995 required the transporter or driver to carry the prescribed transport documents, including the relevant bill, cash memo, way-bill or challan, and document of title to the goods. The goods interception showed that the challan, cash memo and documents showing quantity, weight, value and description had been produced. The statutory provisions did not authorise seizure on the ground of non-production of stock register or other documents relating to transportation from the place of earlier purchase. Seizure under rule 214C(5) was permissible only where the required way-bill or challan was not produced at the time of transport.

Conclusion: The seizure and the penalty were unlawful and liable to be set aside in favour of the assessee.

Ratio Decidendi: Where the transporter produces the documents specifically mandated by the transit-control provisions, seizure cannot be justified on demands for documents not required by those provisions.

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