TaxTMI 
TaxTMI 
2005 (6) TMI 532
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....le duty. It was detained for physical checking in exercise of power given in section 69 of the West Bengal Sales Tax Act, 1994. On physical checking it was found that 50 barrels of diacetone alcohol were kept concealed in the vehicle. Initially the driver of the vehicle remained tight lipped in regard to the actual quantity and kind of goods loaded in the vehicle. There were no way-bill in form 42 and supporting documents in support of the 50 barrels of diacetone alcohol. The Commercial Tax Officer demanded the relevant documents which were required to be produced. The driver did not co-operate and expressed his inability to produce the same but afterwards, he produced another manifest waybill, CN, invoice, etc. The said way-bill was not f....
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....y filled up unendorsed way-bill for another consignment. 7.. Learned counsel, Mr. Chakrabarty, appearing for the petitioner contended that how could a huge quantity of 50 barrels of diacetone alcohol could be kept concealed. It was submitted that the authority cannot be allowed to refuse documents without any reason or on flimsy ground and then, seize materials merely on apprehension. 8.. Learned counsel for the State authorities contended that the Commercial Tax Officer concerned was within his right to seize goods as he had reason to suspect that there was an attempt to evade payment of tax. 9.. On behalf of the State authorities, it was submitted that if the check-post authority had reason to suspect that the goods under transport are....
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....etion, one must, by use of its reasons, ascertain and follow the course which reasons direct. 13.. In the present case admittedly documents were produced though allegedly not in proper time and certainly not in proper manner. It is not denied that the way-bill produced was not duly filled in. But the fact that subsequently other supporting documents were produced cannot also be lost sight of. 14.. Be that as it may, it is necessary to analyse and ascertain as to whether the documents as required by the statute were placed before the checking authority before seizure or not. The answer in the factual backdrop of the present case being in the affirmative, it cannot be held that the seizure was legal or justified. 15.. On behalf of the peti....