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In CWJC No. 958 of 2013, the petitioner, a transport company, claims to be the owner of the truck bearing registration no. UP 82J-9521. On 23rd November 2012, the petitioner was carrying the goods (plastic granules) for the consigner in Visakhapattanam (Andhra Pradesh) to the consignee in New Delhi. On the way to New Delhi, the truck was required to pass through the State of Bihar. While entering the State of Bihar at Integrated Check Post, Dobhi, Gaya the truck driver was required to submit „Suvidha‟, the computer generated declaration. The „Suvidha‟ submitted by the truck driver was found to be inaccurate/incomplete inasmuch as the particulars of the consignee were not furnished. For want of the complete information, in exercise of the power conferred by Section 60(4)(a) and Section 60(4)(b) read with Section 56(4) of the 2005 Act, the petitioner has been visited with penal consequences of seizure of the goods and the truck, and imposition of penalty. Under order dated 2nd December 2012, the tax on the goods was assessed at Rs.93,553.70; and the penalty in the sum of Rs.2,80,662.00, three times the tax assessed, has been imposed upon the petitioner. Pursuant to the said order, the demand notice for recovery of the sum of Rs.2,80,662/- has been issued on 2nd December 2012 by the Commercial Taxes Officer, Dobhi Check Post, Gaya. The F.I.R. was lodged for the alleged offence punishable under the 2005 Act and under Sections 415, 420, 406, 407, 409 and 120B IPC.

In CWJC No. 1630 of 2013, the vehicle involved is the truck bearing registration no. HR 38H-9238. It is the case of the petitioner-transporter that on the fateful day the petitioner was carrying the goods of the consigner in Delhi to Chas and Jharia in the State of Jharkhand. On the way to Jharkhand, the truck had to pass through the State of Bihar. On 23rd November 2012, while entering the State of Bihar at the Integrated Check Post, Karmanasha, Bhabua, Kaimur on the border between the State of Uttar Pradesh and the State of Bihar, the truck driver was required to submit „Suvidha‟, the computer generated declaration. The particulars entered in the „Suvidha‟ produced by the driver were not true and complete. For incorrect/incomplete information provided to the authorities the truck and the goods were seized by the authority at the check post on 26th November 2012. The F.I.R.

In CWJC No. 1804 of 2013, the vehicle involved is the truck bearing registration no. UP 23D-9632. The petitioner, the owner of the truck was transporting the goods of various consigners from its godown at Chikambarpur, U.P., to Ranchi in Jharkhand. On the way to Ranchi the truck had to pass through the State of Bihar. While entering the State of Bihar at Karamnasha Check Post on 26th November 2012, the truck driver was required to submit „Suvidha‟, the computer generated declaration. The particulars entered in the „Suvidha‟ submitted by the truck driver were found to be inaccurate/incomplete. In view of the failure of the truck driver to declare true and complete particulars of the consignment, consigners and the consignees, the authority at the Karamnasha Check Post has seized the truck and has lodged the F.I.R. for the offences punishable under the 2005 Act and under Sections 415, 420, 406, 407, 409 and 120B, IPC. Under order dated 30th November 2012, the respondent authority assessed the tax on the goods at Rs. 54,517.92 and has imposed penalty in the sum of Rs.1,63,554/-, three times the amount of tax assessed. Pursuant to the said order, a demand notice in the sum of Rs.1,63,554/- has been issued by the Commercial Taxes Officer, Karamnasha Check Post, Bhabua on 1st December 2012.

In CWJC No. 1814 of 2013, the petitioner M/s Suraj Transport Private Limited claims to be the owner of the offending vehicle, the truck bearing registration no. HR 38J- 6121. On the day in question, the said truck was carrying the goods belonging to various consigners from its godown at Chikambarpur, U.P. to the consignees in Deoghar and Giridih in Jharkhand. On the way to Jharkhand, the truck had to pass through the State of Bihar. While entering the State of Bihar at Karamanasha Check Post on the border between the State of Uttar Pradesh and the State of Bihar, the truck driver was required to produce „Suvidha‟, the computer generated declaration. The particulars entered in the „Suvidha‟ produced by the driver were not true and complete. For incorrect/incomplete information provided to the authorities, on 26th November 2012 the truck and the goods were seized by the authority at the check post. The F.I.R. was lodged for the alleged offence punishable under the 2005 Act and under Sections 415, 420, 406, 407, 409 and 120B, IPC. Under order dated 1st December 2012, the tax on the goods was assessed at Rs. 61,618.55 and the penalty of Rs. 1,84,856/-, three times the amount of tax assessed, has been imposed. Pursuant to the said order a demand notice in the sum of Rs.1,84,856/- has been issued on 1st December 2012.