TaxTMI 
TaxTMI 
1995 (3) TMI 456
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....ar Pradesh, West Bengal, Orissa, Madhya Pradesh, Gujarat, Rajasthan, Maharashtra, Andhra Pradesh, Tamil Nadu, Kerala, Karnataka, Assam and Meghalaya to Dimapur in Nagaland and supplies the same as per the terms and conditions of the permit issued by the Additional Deputy Commissioner, Dimapur, Nagaland on yearly basis. In course of transportation of such livestock to Nagaland on trucks by the petitioner through the Srirampur Gate which is located near the border between West Bengal and Assam, the trucks are being intercepted by the respondents and call deposit against every such truck carrying livestock is being collected by the respondents from the petitioner. When the petitioner enquired as to why such call deposits are being taken from the petitioner, the Office of the Deputy Commissioner, Dhubri Zone, produced before the petitioner a copy of the impugned letter dated August 6, 1994, whereunder the Deputy Commissioner, Dhubri, has directed the Superintendent of Taxes, Damra check-post, to collect security in respect of trucks carrying livestock through the check-gate. Aggrieved by the impugned letter dated August 6, 1994, of the Deputy Commissioner, Dhubri Zone, Dhubri, the peti....
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....e of Assam through the State of Assam to the State of Nagaland for sale in Nagaland, the petitioner was not liable to any sales or purchase tax on such livestock under the Act and that the only provision of law which was applicable for such transportation of goods from outside the State of Assam and bound for any other place outside the State is sub-section (15) of section 46 of the Act which does not authorise collection of call deposit from the petitioner in respect of such transportation of goods from outside the State to any other place outside the State through the State of Assam. Mr. Goswami further stated that under sub-section (15) of section 46 of the Act, the petitioner is required to obtain transit passes in the prescribed form from the officer-incharge of the entry check-post and return the said transit passes to the officerin-charge of the exit check-post. Mr. Goswami vehemently submitted that under the Act and Rules made thereunder there is no provision whatsoever to demand call deposit or any other security at the entry check-post in respect of goods which are yet to enter the State of Assam. 5.. Dr. Todi, learned counsel for the respondents, on the other hand, su....
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....t been paid; or (ii) that the sale or purchase of the goods carried, for the purpose of payment of tax under this Act, has not been properly accounted for in the documents referred to in sub-section (7) or no correct and complete declaration is given in respect of goods carried and if the said officer is satisfied after making such enquiry as he deems fit that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods vehicle or boat or the consignment of the consignee to pay such tax, or to furnish adequate security in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax." "(15) When a goods vehicle or boat coming from any place outside the State of Assam and bound for any other place outside the State and carrying the goods passes through the State, the driver or other person in-charge of such vehicle or boat shall apply to and obtain a transit pass in such form and in such manner as may be prescribed from the officer in-charge of the entry check-post or barrier after his entry into the State of Ass....
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....s vehicle can be detained and adequate security can be demanded if on enquiry the officer-in-charge is satisfied that it is necessary to do so with a view to prevent evasion of tax. And a plain reading of subsection (15) of section 46 of the Act makes it clear that only transit passes in the prescribed form are required to be obtained in respect of such goods entering into the State of Assam from outside the State and bound for places outside the State of Assam before exit from the State failing which it shall be presumed that the goods carried have been sold within the State. The said sub-section (15) of section 46 of the Act does not provide for collection of security or call deposit at the entry check-post. Therefore, the collection of security in the form of call deposit at the entry check-post at Damra in respect of livestock carried in vehicles from places outside the State of Assam is not authorised either under subsection (15) of section 46 or under sub-section (5) of section 46 of the Act except in cases where no correct or complete declaration is given in respect of such livestock carried and the officer-in-charge of the check-post on enquiry finds that with a view to pre....