2009 (4) TMI 876

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....ty of Rs. 3,16,63,140 under section 79 of the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act") for violation of the provision of the VAT Act. The applicant is an authorized customs clearing and forwarding agent. It was engaged by Inox Air Products Limited, Bokaro, Jharkhand, for clearing air separation plant imported in parts at Kolkata port. The applicant loaded the items in eleven trailers. For such transportation, the applicant obtained eleven transit declarations (in short, "TDs") which included TD Nos. 1082, 1083, 1085, 1086 all dated January 22, 2008. These TDs were meant for goods worth of Rs. 1,50,22,620, Rs. 1,40,85,380, Rs. 4,30,15,336 and Rs. 4,30,15,336, respectively. Due to failure on the part of the applicant....

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....the restrictions and conditions as may be prescribed. Rule 80 provides regulatory measures for transporting of goods through West Bengal. In compliance with the provision of section 80, the applicant submitted a declaration declaring therein that the goods would be delivered at Bokaro and Duburdih as exit check-post. These TDs were duly signed by the Sales Tax Officer posted at K.P. Dock. It was argued by the learned advocate that simply because of the authorities concerned had the power to impose penalty they were not supposed to exercise such powers mechanically without considering the facts and circumstances of the case. It was pointed out that altogether eleven TDs were issued of which only in respect of four TDs there was alleged viola....

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....ore initiation of the penalty proceedings, no intimation had been given to the issuing authorities that the goods have actually exited West Bengal. The learned State Representative also drew our attention to the submission made by the learned advocate that relevant way-bills endorsed by the sales tax authorities of Jharkhand had been produced before the authorities concerned. In fact all the way-bills produced were blank in terms of items, quantity and value of the goods as well as invoice number, vehicle number and entry check-post name. There was no seal and signature of the Jharkhand sales tax authorities on the body of those way-bills by which it could be established that the goods at all entered into the State of Jharkhand. He further ....