1996 (6) TMI 338

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....y the Sales Tax Officer, Unified Check Gate, Jamsolaghat (hereinafter referred to as "the Check Post Officer ") on the ground that it was transporting an excavator by issuing declaration (form C) to avail concessional rate of tax under the Central Sales Tax Act, 1956 (in short, "the Central Act"). 2.. Factual position sans unnecessary details is as follows: Petitioner is a dealer registered unde....

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....epartment, it clearly indicated evasive mentality, and there was possibility of evasion of Central tax. With the aforesaid conclusions, petitioner was directed to pay tax of Rs. 2,02,960 in lieu of confiscation. 3.. Learned counsel for the petitioner submitted that the approach of the check-post officer is clearly erroneous. There was no scope for making an assessment and the order passed clearly....

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....fficer has entertained doubt about possibility of evasion, the action is clearly in order. The order indicated possibility of evasion of Orissa sales tax and not Central sales tax, as claimed by the petitioner. Excavator is not a machinery as claimed by the petitioner and therefore, levy of demand is in order. 5.. Undoubtedly check-posts have been established to put a check on clandestine activit....

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....ment. The check-post officer can forward information gathered to the concerned assessing officer, so that the correctness of dealers' stand can be tested. At the stage of scrutiny of way-bills elaborateness of regular assessment does not exist. Such scrutiny and assessment are conceptually different. 6.. What the check-post officer did in the present case amounted to a conclusion about acceptabil....