2004 (9) TMI 618

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....n September, 2002 and rent bills for the respective months were received on payment of rent to landlord. The goods were started to be stored in the said godown on and from December 8, 2002. A letter of intimation, though was prepared on December 11, 2002 for giving information to the concerned department but it could not be served till December 17, 2002. The concerned Commercial Tax Officer, therefore, received such intimation regarding opening of the new warehouse on December 17, 2002. In the meantime, on December 13, 2002 some officers visited and searched the godown and sealed it since the petitioner failed to produce the relevant documents for storing the goods in the new warehouse. It is the contention of the learned lawyer for the p....

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....al activities done in violation of the provision of section 69A of the Act, 1994. Under the law, it was the duty of the petitioner to inform the concerned authorities before using the godown in question. The presumption, therefore, rightly was taken that the petitioner acted illegally in violation of the provision of section 68 of the Act, 1994. The seizure, therefore, was rightly made. The only point for consideration, therefore, is that if the petitioner has stored the goods in his new godown in violation of the provisions of section 69A of the Act, 1994 and if the petitioner can get any relief under section 97(bb) of the Act, 1994. The sub-section (1) of section 69A of the Act, 1994 states as follows: "If any registered dealer has no....

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....ion of transport of goods in contravention of section 68 where the dealer has failed to furnish information under section 97 of the Act, 1994 regarding opening of his new warehouse for amendment of his certificate of registration. It is a fact that no time-limit has been prescribed under section 97 of the Act, 1994, still it cannot be said that the dealer shall go on storing goods without giving any intimation for amendment of his registration certificate after opening a new godown. Before storing goods in the godown, it is the legal obligation of a dealer under section 69A to give information to the concerned authority to prove his bona fides, otherwise the whole purpose and object of the provision of section 69A will be frustrated. The st....