2005 (3) TMI 737

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....7 challenging the order passed by the learned Commercial Tax Officer, Alipurduar Range, Alipurduar, imposing penalty and was confirmed in revision by the first revisional authority, ACCT, Alipurduar Range, Alipurduar in revision case No.4R-48/ACCT/04-05 dated December 15, 2004. The case of the petitioner in brief, is that cement bags for the purpose of construction of boundary wall at Indo-Bang....

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....l ingredient under section 68 of the West Bengal Sales Tax Act, 1994 for the purpose of imposing of penalty. It is his further contention that the cement bags lying in the godown may be released unconditionally or with any undertaking to be given by a responsible officer of the CPWD, since there is no scope for the department to defy the order, if any, passed by the revisional authority against....

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....ority where the application, if any, is filed by the petitioner against the impugned order passed by the learned ACCT. If such application is filed, the second revisional authority shall hear the matter only on the question of penalty and shall make a clear finding as to whether the petitioner had any deliberate intention to evade tax under the provisions of the Act, 1994. However, we categoric....