TaxTMI 
TaxTMI 
2003 (11) TMI 582
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....ioner is a registered dealer under Barrackpur Charge and the petitioner deals in wet dates and "amsatta". The petitioner generally gets the said articles by road transport on the strength of waybills. The petitioner purchased 183 cases of "amsatta" weighing 12,790 Kg. (net weight) for Rs. 1,25,969 (including central sales tax at 4 per cent) from Sree Laxmi Padma Fruits, Kothapeta, Tuni, Andhra Pradesh. Transport of the same was made through M/s. Siritheja Transport Co. of Andhra Pradesh by vehicle number AP37-V1549. The petitioner's driver had all the papers like invoice dated December 17, 2001 transport challan No. 127 dated December 17, 2001, Andhra Pradesh Commercial Tax Department waybill No. 1857748 dated December 17, 2001 Oriss....
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....made without recording any reason and the seizure having been made only on the basis of subjective satisfaction of the officer, the petitioner prays for setting aside the impugned seizure and penalty. The contention of the respondent in the affidavit-in-opposition is that on weighment, the weight of "amsatta" as found in the vehicle had been much higher than the declared weight in the documents including the waybill and the impugned orders were passed in presence of the proprietor B.K. Pal who failed to explain the discrepancy in the weight as stated. It is also stated that the petitioner showed the value of the goods in the document at much less a figure than what was the market price in Kolkata. So both on the ground of undervaluation ....
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....etitioner had at the relevant time, all the documents including waybill in support of the consignment of "amsatta" in question. There is no allegation that the documents are fake or concocted but as we go through the annexure "E" which is the seizure receipt, we find that it is a stereotyped cyclostyled paper wherein only price of seized goods are noted, without incorporation of any allegation concerning under-weight or undervaluation. From annexure "F" seriesshow cause notices dated December 21, 2001 also, we do not find any inkling as to the nature of default allegedly committed by the petitioner or its driver while transporting the consignment. These notices are also stereotype cyclostyled papers giving no indication about the reason of ....
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....fidavit supported by papers created afterwards. It has been held in a judgment reported in Revathy Trading Corporation v. Special Assistant Commercial Tax Officer, CheckPost, Gooty, Anantapur District [2001] 123 STC 503 (AP) that fresh reasons in the shape of affidavit should not be allowed to be supplemented. Otherwise, after passage of time, the department may get scope to improve or to cover up wrong things. We do not find any material furnished by the respondent to the applicant showing the basis for which the decision of seizure and imposition of penalty was made. Moreover, it has not escaped our attention that the respondent not only failed to supply copy of order of penalty to the petitioner but failed to produce that before us even ....