https://www.taxtmi.com/caselaws?id=158341 After substitution of section 31(2a) of the Bihar Finance Act, penal action for alleged non-compliance with the declaration form requirement could not rest on old forms or defects in forms unless a fresh notification prescribed or adopted the operative form; absent such notification, invocation of section 31(2b) and section 31(3) was not legally sustainable. Seizure of goods or carrier and imposition of penalty also required positive material and recorded satisfaction that the goods were sold or purchased within the State and were being transported to evade tax; mere suspicion or procedural lapse was insufficient. The impugned seizure and penalty orders were quashed and the realized penalty was directed to be refunded. en-us Fri, 02 Feb 1996 00:00:00 +0530 Fri, 16 Mar 2018 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158341 After substitution of section 31(2a) of the Bihar Finance Act, penal action for alleged non-compliance with the declaration form requirement could not rest on old forms or defects in forms unless a fresh notification prescribed or adopted the operative form; absent such notification, invocation of section 31(2b) and section 31(3) was not legally sustainable. Seizure of goods or carrier and imposition of penalty also required positive material and recorded satisfaction that the goods were sold or purchased within the State and were being transported to evade tax; mere suspicion or procedural lapse was insufficient. The impugned seizure and penalty orders were quashed and the realized penalty was directed to be refunded. Case-Laws VAT and Sales Tax Fri, 02 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158341