TaxTMI 
TaxTMI 
TaxTMI 
1991 (3) TMI 353
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....0. The case of the applicants is that the applicant No. 2, Shyam Biri Works (Pvt.) Ltd. had purchased kendu leaves from Orissa Forest Development Corporation Ltd., Orissa, and was transporting the entire consignment in three different lorries, belonging to Raju Road Carriers, bearing Nos. OSS 6713, ORH 2826 and OAS 7673. The consignment was meant for the factory of the applicant No. 2, at Pakur in Bihar and was to cross the State of West Bengal as a corridor. When the transporter of the vehicle, bearing No. OSS 6713, was entering the Chichira Check-post, the Inspector of Commercial Taxes at Chichira Cheek-post asked the transporter to produce papers, which were then handed over by the driver of the lorry to the check-post personnel. The dr....
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....esisted by the respondents. The case of the respondents is that it was incumbent on the part of the transporter to furnish the required particulars in form No. XXXC to the Commercial Tax Officer, Chichira Check-post, which was the first check-post through which the vehicle had to pass. The detention of the vehicle, bearing No. OSS 6713, under rule 90AA(1) of the Bengal Sales Tax Rules, 1941 (hereinafter called "the Rules" for the sake of brevity) was justified when there was failure on the part of the driver of the vehicle to produce the declaration in form No. XXXC before the Inspector at the check-post. At the time of hearing, Mr. Bhattacharjee did not make any submission about the vires of section 14C of the Act. He, however, raised tw....
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....nable opportunity of being heard, impose, by an order to be passed in the prescribed manner, penalty to the extent mentioned in that sub-section. The liability of making the declaration under sub-section (1) as well as the liability to be saddled with penalty under sub-section (6) of section 14C of the Act is thus with the transporter. The meaning of the word "transporter" is mentioned in the explanation below section 14C(16) of the Act. For the purpose of section 14C and section 14D of the Act, the word "transporter", means the owner or any person having possession or control of a goods vehicle, who transports on account of any other person for hire or on his own account, goods from one place to another and includes any person whose name i....
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....t to wait for some time till he could bring the transporter's agent who could apply for the transit permit and who had an office at a nearby place. These facts, as stated in paragraph 4 of the application, are to be deemed to be admitted by the respondents, by applying the doctrine of non-traverse. It is not stated in section 14C of the Act or in the rules as to at what point of time the form No. XXXC are to be obtained and from whom these forms are to be obtained before any vehicle reaches any check-post for going to a place outside West Bengal by using the State of West Bengal as a corridor. It is stated by the learned State Representative that the practice is that the driver or the transporter obtains the form No. XXXC from the check-pos....
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....ct or the Rules is a question of law and not a question of fact. If the learned advocate for the applicants admitted before the respondent No. 3 that there was violation of the Act and the Rules, that admission was an admission on a question of law and cannot bind the applicants and cannot debar the applicants from agitating the detention of the lorry for violation of the provisions of section 14C of the Act. Both the contentions of Mr. Bhattacharjee are thus to succeed. The application is accordingly allowed. The order of detention of the vehicle, bearing No. OSS 6713, the order of the respondent No. 2 imposing penalty as well as the order passed by the respondent No. 3 in revision on April 3, 1990, are set aside. Let the amount of penalt....