TaxTMI 
TaxTMI 
TaxTMI 
2005 (2) TMI 788
X X X X Extracts X X X X
X X X X Extracts X X X X
....Act, 1994. The pay loader purchased by the petitioner from Tamil Nadu reached Burra Bazar Check-post, Purulia on November 23, 2004 for its delivery in Assam using West Bengal as a corridor. The relevant documents when produced at the check-post and the concerned authority have to put their rubber stamp on the backside on the consignment note asking for declaration in terms of rule 223 of West Bengal Sales Tax Rules, 1995 (in short, "the Rules, 1995"). The necessary declaration, thereafter, is to be furnished by the petitioner under rule 223 which, after all, could not be furnished since the concerned authority did not put such rubber stamp. The pay oader was also allowed to pass through the check-post without the endorsement of the authori....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to be furnished was not put on the documents as it is done in every such case. Since the pay loader was to be transported to Assam using West Bengal as a corridor, no way-bill under law is required. It is clear that the petitioner has no intention to evade payment of tax. The seizure, according the learned lawyer, therefore is, illegal. Admitting the fact that the official seal was put in on behalf of the respondents, the learned State Representative argued that without signature the seal has no value under law. Therefore, the said seal appearing on the documents should be ignored. It is also admitted that the required rubber stamp provides the particulars to be furnished by the petitioner under rule 223 and it is put on the documents by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....st and entered within West Bengal through a diverted route, inasmuch as, it is evident from the official seal of the relevant check-post that the documents were produced and examined by the authorities. The pay loader was also allowed to pass through the check-post. It is a fact that an official seal without signature bears no value. Still in the present fact and circumstances, the concerned authority must explain as to how the petitioner got the seal affixed on the relevant documents when the custodian of the seal is the check-post authority. It may be that due to inadvertence the official seal was put on the consignment note. In that case, at the time of seizure, an explanation was needed to justify such act of negligence or inadvertence ....