TaxTMI 
TaxTMI 
1994 (8) TMI 277
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....er at length, we find that, on the facts and in the circumstances of the case, it is not necessary for us to pronounce upon the vires of the section challenged. Admittedly, the show cause notice which preceded the order of seizure of goods and imposition of penalty is not in conformity with the requirement of rule 19 of the Rules framed under the Act. Likewise, the orders seizing the goods and imposing penalty are not in conformity with section 31(2b) and (3) of the Act. It is common ground that the impugned orders were passed solely on the ground that the declaration form, namely, form XXVIII-B carried by the driver while transporting the goods in question (Allwyn Refrigerators) from Hyderabad to Patna was not filled up properly. Likewise,....
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....dealers from the requirement of this sub-section. (2b) Prescribed authority may in order to verify that the transportation of goods is being made according to sub-section (2a) intercept, detain a carrier or vehicle and may search and if the said officer is satisfied on such verification that the transportation of goods is being made in contravention of the provisions of subsection (2a) in a manner likely to deprive of the taxes payable he may, notwithstanding anything contained in this part, seize the goods or carrier or the vehicle with the goods and impound the documents. (3) If any clearing, booking or forwarding agent or dalal or person transporting goods contravenes the provisions of sub-section (1) or (2a) in a manner whi....
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....uch goods, or a person who accepts consignments of such goods for despatch to other places or gives delivery of any consignment of such goods to the consignee." Rule 19 of the Bihar Sales Tax Rules, 1983, reads as follows: "19. Opportunity of hearing.-(1) The authority referred to in rule 18 shall, in the matter of a proceeding under sub-sections (8) and (9) of section 16, sub- section (2) of section 19, sub-section (1) of section 20, sub-section (3) of section 26, sub-section (3) of section 31, sub-section (3) of section 32, and section 50, serve or cause to be served upon the person proceeded against a notice which shall contain a gist of the accusations, a date of hearing which shall in no case be more than 15 days from the date of....
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....axes payable. The satisfaction mentioned is not subjective but an objective one. That was not done in this case. Likewise, sub-section (3) of section 31 of the Act enjoins on the prescribed authority to give a finding before levying penalty that the person concerned has not only contravened sub-section (2a) of section 31 of the Act, but also must give a finding that such contravention is likely to lead to evasion of tax payable under the Act. Here again, the prescribed authority has failed to give such findings. We have noticed that rule 19 expressly enjoins on the prescribed authority to give the gist of accusation and also reasonable time not exceeding 15 days before resorting to initiation of proceedings under section 31 of the Act. Admi....