2016 (4) TMI 920

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.....2009, a vehicle owned by the petitioner carrying TV sets was checked at Boxirhat check post. The driver of the vehicle was found carrying documents like Delivery Note, Consignee Note, Sale Invoice, Transit Pass etc. issued by the Dalkhola Check Post, West Bengal for only 30 TV sets. But on physical verification, the Enquiry Officer roughly estimated as per statement of the Driver that 330 TV sets were being carried. In the result, the goods were seized and show cause notice was issued to the Driver as to why advance tax and penalty equivalent to three times of tax shall not be imposed upon him under Section 75(6) of the Assam Value Added Tax Act, 2003 (for short 'the Act'). 4. On 10.3.2009, the Driver along with the Manager of petitione....

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....s under: "The main contention of the petitioner Is that the vehicle was intercepted by ARTO at Kushinagar in Uttar Pradesh for verification of documents relating to the vehicle and the driver. Some irregularity was found and after payment of due taxes the vehicle was realized. However, the ARTO inadvertently did not give documents relating to additional 354 T.V. sets and cabinets. The vehicle passed through Bengal Checkpost without documents for the additional items. The petitioner has annexed as Annexure-1 to the revision petition the money receipt issued by concerned ARTO and as Annexure-2 a certificate stating that the documents relating to 354 T.V. sets were left at the Checkpost in Uttar Pradesh. On 8.5.2009, the learned Advocate fo....