TaxTMI 
TaxTMI 
TaxTMI 
2000 (12) TMI 879
X X X X Extracts X X X X
X X X X Extracts X X X X
....lore, for 10,050 kgs., of betelnut packed in 134 bags. The said consignment was sent through Assam Carriers (P) Ltd. In the check-post waybills and other documents accompanying the consignment were verified. However at Andul a purported inspection was made and on the ground that the waybill is under-invoiced, the goods were seized. Questioning the legality of such seizure the application was filed by the petitioner before the learned Tribunal. The learned Tribunal did not go into the merits of the matter but directed as under: "At this stage we are not going into the question as to the jurisdiction of a competent officer to intercept and seize the goods while on transit because that provision of statute is not under challenge. On perusal ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....luence the penalty amount as may be fixed. Mr. Chakraborty submits that the original documents like the waybill, consignment note and invoice may be returned to the applicant. Mr. Saha Roy has no objection provided the applicant furnishes photocopies of the same duly authenticated by the applicant No. 1 or his authorised representative. The original documents, be returned provided photocopies of the same duly authenticated by the applicant are furnished to the Revenue. Thus, the instant application is disposed of without any order for costs." 2.. Mr. Chakraborty, learned counsel appearing on behalf of the petitioner has raised a short question in support of this application. The learned counsel submits that the main purpose of seizure is....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... particulars in such form obtainable from such authority or in such other form as may be prescribed. (4) Subject to such restrictions and conditions as may be prescribed, nothing in sub-section (1) shall apply to- (a) duly accredited diplomatic personnel attached to foreign consulates or other diplomatic offices, (b) organisations and specialised agencies of the United Nations, (c) Khadi and Village Industries Commission, (d) Embarkation headquarters, Shipping Section, Customs Group, Ministry of Defence, Government of India, Calcutta, or (e) such other persons, organisations or institutions as may be prescribed." "212. (9) The Commercial Tax Officer or Inspector of a checkpost empowered to endorse the waybill in form 42 or such Assist....
X X X X Extracts X X X X
X X X X Extracts X X X X
...."15. Under article 226 of the Constitution, the High Court, having regard to the facts of the case, has a discretion to entertain or not to entertain a writ petition. But the High Court has imposed upon itself certain restrictions one of which is that if an effective and efficacious remedy is available, the High Court would not normally exercise its jurisdiction. But the alternative remedy has been consistently held by this Court not to operate as a bar in at least three contingencies, namely, where the writ petition has been filed for the enforcement of any of the fundamental rights or where there has been a violation of the principle of natural justice or where the order of proceedings are wholly without jurisdiction or the vires of an Ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ich such appeal was preferred or representation was made has expired. (3) For the purposes of sub-sections (1) and (2), any remedy available to an applicant by way of submission of a memorial to the President or to the Governor of a State or to any other functionary shall not be deemed to be one of the remedies which are available unless the applicant had elected to submit such memorial." 9.. Provisions of both the Acts therefore do not lay down an absolute embargo in entertaining any application even if there exists any alternative remedy. 10.. The aforementioned provisions, in our opinion, will have to be considered having regard to the decision of the apex Court in Whirlpool Corporation (1998) 8 SCC 1. In this case the learned Tribun....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly found in such consignment. It is, therefore, not for the assessing authority at that stage to verify the actual market value vis-a-vis the value mentioned in the waybill although the same value had been mentioned in different documents accompanying the consignment. He may only make a note thereof and send a report to the assessing authority for the purpose of assessment. Having regard to the fact that the seizure is to be effected, in accordance with law, only for the purpose of detection of evasion of sales tax, the statutory authority must exercise its jurisdiction within the four corners of the statute. 14. If by reason of under-invoicing the petitioner has not evaded any tax nor there was any scope therefor the question of assessin....