https://www.taxtmi.com/caselaws?id=156569 Under section 14C of the Bengal Finance (Sales Tax) Act, 1941 and rule 90AA(1) of the Bengal Sales Tax Rules, 1941, the declaration in form XXXC was required from the transporter for movement of notified goods through West Bengal. The text states that, where the driver sought time at the first check-post to arrange the transporter's agent and obtain the form, immediate detention was not justified if reasonable opportunity to comply was available. It also states that penalty liability under section 14C rests on the transporter, not the owner of the goods, and that proceedings against the owner amounted to an assumption of jurisdiction not authorised by the statute. en-us Wed, 06 Mar 1991 00:00:00 +0530 Sat, 21 Sep 2013 16:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156569 Under section 14C of the Bengal Finance (Sales Tax) Act, 1941 and rule 90AA(1) of the Bengal Sales Tax Rules, 1941, the declaration in form XXXC was required from the transporter for movement of notified goods through West Bengal. The text states that, where the driver sought time at the first check-post to arrange the transporter's agent and obtain the form, immediate detention was not justified if reasonable opportunity to comply was available. It also states that penalty liability under section 14C rests on the transporter, not the owner of the goods, and that proceedings against the owner amounted to an assumption of jurisdiction not authorised by the statute. Case-Laws VAT and Sales Tax Wed, 06 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156569