Calcutta High Court (Appellete Side)
Darcl Logistics Limited vs Assistant Sales Tax Officer on 8 June, 2016
Author: Sanjib Banerjee
Bench: Sanjib Banerjee
Serial No.17.
June 8, 2016.
SG
WP 9783 (W) of 2016
Darcl Logistics Limited
-versus-
Assistant Sales Tax Officer, Phansideo More
Check Post and others
Mr Debanuj Basu Thakur
... for the petitioner.
Mr Abhratosh Majumder
Mr Prithu Dudhoria
Mr Soumitra Mukherjee
... for the respondents.
The petition has been taken up since the West Bengal Taxation Tribunal is not functioning at the moment. The State has consented to the matter being taken up.
The grievance of the petitioner is that goods transiting through the State have been detained on the ground that appropriate papers were not accompanying the same. The petitioner says that since the goods were not intended to be sold anywhere within the State, as long as the goods exit the State, the State cannot have any say in respect thereof.
The State submits that the law requires appropriate documents to accompany the goods and, at the time that the goods were seized, such documents could not be immediately produced.
Since the petitioner says that the goods are to be carried out of the State immediately, WP 9783 (W) of 2016 is disposed of by directing the goods to be released upon 5% of the value of the goods being deposited by the petitioner. The respondent authorities will ensure that the goods are released within 24 hours of the deposit being made and the petitioner will cause the goods to be taken out of the State without undue delay.
The petitioner will be at liberty to file an appropriate petition challenging the order impugned dated May 21, 2016 before the West Bengal Taxation Tribunal, which will be decided in accordance with law and without being influenced by this order. If such petition is not filed within four weeks from date, the petitioner will be liable to pay the entire amount demanded by the impugned order.
There will be no order as to costs.
Certified website copies of this order, if applied for, be urgently made available to the parties upon compliance with the requisite formalities.
(Sanjib Banerjee, J.)