Calcutta High Court (Appellete Side)
Darcl Logistics Ltd vs Sales Tax Officer on 29 March, 2016
Author: Sanjib Banerjee
Bench: Sanjib Banerjee
1
37 29.3.2016
W.P. 5759 (W) of 2016
ks
Darcl Logistics Ltd.
Vs.
Sales Tax Officer, Duburdih Check Post & Ors.
Mr. Debanuj Basu Thakur,
Mr. Rajesh Mehta
..for the Petitioner
Mr. Prithu Dudhoria
..for the Respondents
In keeping with the orders passed in similar matters which have been entertained for a limited purpose as the West Bengal Taxation Tribunal is not functioning at the moment, the petitioner is permitted to deposit half of the amount demanded as penalty as condition precedent to the petitioner obtaining the release of the seized goods.
The goods have been seized under Section 76 of the West Bengal Value Added Tax Act, 2003. The petitioner also complains that the goods have been exorbitantly valued.
Since the merits of the matter are not gone into, it is only observed that the petitioner will be entitled to obtain release of the goods covered by serial no.2 of the seizure list within 24 hours of the deposit in terms of 2 this order being made. In the event the petitioner fails to file an application challenging the impugned penalty within four weeks from date, the petitioner will be required to pay the entire amount demanded by the impugned notice of March 19, 2016.
W.P. 5759 (W) of 2016 is disposed of by leaving the Tribunal free to decide all questions upon the appropriate application being carried to such Tribunal.
There will be no order as to costs.
Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.
(Sanjib Banerjee, J.) 3