1995 (1) TMI 341

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction over the subject-matter in view of the provisions of the Act of 1987. In this application validity of the seizure of goods, namely, 700 tins of vanaspati at Baxirhat check-post on July 12, 1991 has been challenged and validity of imposition of penalty has also been challenged. Brief facts leading to this application are that the applicant has been a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, since the year 1941 and he imported the impugned goods from Guahati in Assam which were seized at Baxirhat check-post on July 12, 1991 under section 7 of the West Bengal Sales Tax Act, 1954, for non-production of any permit under the Act of 1954 at the check-post, when demanded. Thereafter a seizure case was started an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r registration as a dealer under the Act of 1954 and such registration was granted in August, 1991. Mr. M.C. Mukhopadhyay, learned State Representative, submitted that the Additional Commissioner had observed in course of his revisional order that the application dated July 8, 1991 for permit which was allegedly filed in the office of the C.T.O. on July 12, 1991, could not be traced in the office as informed by the C.T.O. But we find from annexure page 35 of the main application that on October 1, 1991 the applicant made an application to the C.T.O. stating certain facts with regard to the imposition of penalty and payment of Rs. 38,000 towards penalty. On the body of that application, there is an endorsement made by the C.T.O. on October 1....