2005 (9) TMI 609

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....engal Taxation Tribunal Act, 1987, the petitioner challenges the seizure of scrapped steel by the Commercial Tax Officer, Siliguri Range (respondent No. 1) on February 18, 2005 under section 70 of the West Bengal Sales Tax Act, 1994 and prays for refund of the amount of penalty paid by the petitioner for getting release of the goods seized. The case of the petitioner is that the said goods were ....

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....s, annexure "A", at pages 9 and 10 had been produced which made it apparently clear that the goods are for the purpose of movement within West Bengal, the officer was not justified in insisting on the production of the declaration and to substantiate his above view, he refers us to the proviso clause to sub-rule (3) of rule 214B of the West Bengal Sales Tax Rules, 1995. He also submits t....

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....lue of the goods and other particulars required were not given. There was no sale bill also of the petitioner who was holder of the eligibility certificate. Moreover, it is only after the seizure at the time of issuing notice of penalty, the officer concerned mentioned about the transportation within West Bengal. In the instant case, documents shown (annexure "A" page Nos. 9 and 10) desc....