2005 (9) TMI 602

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....t Bengal Taxation Tribunal Act, 1987, challenging the detention of a vehicle carrying 72 rolls of HDPE fabrics and 105 bags of multifilament yarn and a notice of demand of penalty issued by the respondent No.1, Assistant Commissioner of Commercial Taxes, Howrah Range. In brief, the case of the petitioner is that he was transporting 72 rolls of HDPE fabrics and 105 bags of multifilament yarn in ....

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....ndent No.1, directed the driver to bring the vehicle to 14, Beliaghata Road, Kolkata 700 015. Respondent No.1, then detained the vehicle. On January 9, 2004 he handed over a notice of demand imposing penalty of Rs.1,54,135 without considering the plea of the driver that HDPE fabric is exempted from payment of tax. In the affidavit-in-opposition, respondent No.1, has submitted that HDPE fabric i....

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.... tune of Rs.66,000 and odd for the same. Learned advocate for the petitioner also concedes that the petitioner is liable to pay penalty in respect of multifilament yarn. Considered the argument of both sides. As HDPE fabric is not liable to payment of tax, it is evident that the amount of penalty imposed taking into account the value of the same is bad in law and, accordingly, the imposition of....