Court : Sales Tax Tribunal STT West Bengal
Reported in : (2003)133STC608Tribunal
..... it is an undisputed position that the imposition of penalty need not invariably fixed at the maximum rate imposable under the act, irrespective of the circumstances in which the alleged violation of law was committed.learned advocate for the applicant contends that there was no rationale in fixing the quantum of penalty at the maximum permissible limit on the applicant. ..... , is a company registered under the companies act, 1956 and also under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") and the central sales tax act, 1956. ..... from the circumstances discussed above we are unable to hold that the applicant acted with diligence or its conduct in transporting the excavator parts was above board. ..... this fact clearly makes the story of bona fide act unworthy of credence.11. ..... shri chakraborty contends that imposition of penalty will not necessarily follow a seizure made under section 14a(1) of the 1941 act, for contravention of the provisions of section 4b of the act. ..... no dealer acting bona fide can afford to be so careless as to remain content in awaiting the documents by ordinary post and expose itself to the risk of legal consequences for failure to obtain statutory permit timely. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2003)133STC150Tribunal
..... " it was further observed that "it may be mentioned here that even in the cases of seizures under the bengal finance (sales tax) act, 1941 and the west bengal sales tax act, 1994 where there are specific provisions for application of the provision of the criminal procedure code relating to search and seizure, it has been held by the tribunal that where there is no dispute as to the identity or ..... masroor (rn-102 of 1994), the tribunal observed as follows : "even assuming that the provisions of the criminal procedure code relating to search and seizure is applicable mutatis mutandis to a seizure under the 1954 act, and should be read in for making the section 7 valid and constitutional, it must not be lost sight of the fact that the provisions of the criminal procedure code relating to presence of witnesses during seizure is not ..... masroor (rn-102 of 1994), it has been held by this tribunal that, in case of seizure under the bengal finance (sales tax) act, 1941 and the west bengal sales tax act, 1994 where there are specific provisions for application of the provisions of the criminal procedure code relating to search and seizure, where there is no dispute as to the identity or quality of goods and the place of ..... is an application under section 8 of the west bengal taxation tribunal act, 1987 directed against seizure of books of accounts and documents under section 66 of the west bengal sales tax act, 1994 on 6th january, 1997.2. ..... mohanlal jitamalji porwal air 1987 sc 1321 and pukhraj .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)123STC75Tribunal
..... if we cast the figures as available from the books of accounts of the applicant as well as the assessed figures, in the table shown above the position will be as under : 1987 7,970.51 70,339.93 3,50,000 13,985.neither the assessing officer followed the tenor of the assessments of the previous years nor did he reveal in his assessment order the grounds for such ..... 339.93 under section 5(2)(a)(v) of the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") and enhancing other figures along with inclusion ..... section 8 of the west bengal taxation tribunal act, 1987, the applicant has challenged an assessment order for the four quarters ending on december 31, 1987. ..... we have already pointed out that in the years preceding the disputed year (1987) there were only marginal enhancement though there was no ground to infer that there was altogether a different system of maintaining the books of ..... the period of four quarters ending on december 31, 1987 the applicant submitted his returns showing the gross receipt ..... the assessment order dated november 7, 1987 of the respondent no. ..... section 11(1) of the 1941 act contains the provision authorising the assessing authority "to assess to the best of his judgment the amount of tax due from a dealer when such dealer fails to furnish any return by the prescribed ..... , 1987, the assessing officer made an assessment which is widely variant with figures admitted and furnished by the applicant.according to the returns furnished by the applicant, the gross .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)127STC463Tribunal
..... 1460-ft dated may 27, 1994 referred to in para 3 has not been issued under any sales tax act or other act specified in the schedule to the west bengal taxation tribunal act, 1987 and in respect of which this tribunal can exercise jurisdiction under section 8 to adjudicate any disputes, complaints or offences in regard to levy, assessment, collection or ..... this application under section 8 of the west bengal taxation tribunal act, 1987 is directed against an order refusing to grant financial assistance under the industrial promotion (assistance to industrial units) scheme, 1994 (hereinafter referred to ..... to in paragraph 4 and a certificate from the commissioner of commercial taxes verifying the correctness of the particulars furnished in the application, the matter shall be processed by the joint secretary, policy planning unit in the finance department and placed before the state government for sanction of the industrial promotion assistance. ..... the respondents further assert that the joint secretary, policy planning unit (in short "ppu"), finance department processes applications under the scheme and places the same for the government's decision and that only a copy of the application need be sent in order to enable the commissioner of commercial taxes ..... the only competent authority to take decision on an application for assistance under the scheme, after such application is received, processed and placed before the government by the joint secretary, ppu of the finance department. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1998)111STC726Tribunal
..... in this application under section 8 of the west bengal taxation tribunal act, 1987, the applicant has preferred an appeal against the order of the west bengal commercial taxes appellate and revisional board dated august 5, 1996 in revision case ..... annexure "c" to the supplementary petition, it would be seen that by a letter dated april 9, 1976 the applicant had approached the commissioner, commercial taxes, for an order under section 5(4) of the bengal finance (sales tax) act, 1941 read with rule 27aaa of the bengal sales tax rules, 1941. ..... 4829a under the provisions of the bengal finance (sales tax) act, 1941 (in short, "the 1941 act"). ..... assistant commissioner observed that it is unfortunate that the petitioner-dealer did not avail of the amended provision of the act and did not apply to the commissioner for such exemption. ..... appeal against that order also was rejected by the assistant commissioner, commercial taxes who observed further that unfortunately the petitioner-dealer did not avail of the amended provision of the act and did not apply to the commissioner for such exemptions. ..... applicant has approached this tribunal against the order passed by the board and has prayed that under the circumstances of the case the claims, preferred under section 5 of the 1941 act, by the applicant may be allowed.3. ..... a result, the petitioner could not produce the declarations in form xxiv before the successor officer and hence the claims, preferred under section 5 of the 1941 act, were disallowed. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1998)111STC281Tribunal
..... the sales tax authorities brought the turnover from sales of those commodities to tax under the bombay sales tax act, 1953 and the assessment was confirmed by the sales tax tribunal, which held that sales of those commodities must be regarded "as part of the business of the textile mill", ..... when a statutory body like the applicant does something within the parameters of the provisions of the act of 1955 which created it, it cannot plead that it had some intention other than that ..... state bank of india, which is a statutory body corporate constituted under the state bank of india act, 1955 for the extension of banking facilities in the country, more particularly in rural and semi-urban ..... meaning of the explanation 1 to the definition of "dealer" in section 2(c) of the 1941 act, there is conflict between the 1941 act and the banking companies regulation act, 1949 ("the act of 1949", for short) with regard to the concepts of "goods", "dealer" and "business" and hence the act of 1949 should prevail over contrary provisions in the 1941 act which is a state act. ..... contended that the impugned purchase of exim scrips should not amount to carrying on a "business" within the meaning of the 1941 act, as the activity was for a brief period and it lacked frequency and regularity. mr. k.k. ..... twenty per cent on the face value or unutilised face value thereof is exigible to purchase tax under section 4(6)(iii) read with section 5(6) of the bengal finance (sales tax) act, 1941 (in short, "the 1941 act"). .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2003)133STC377Tribunal
..... by way of lease, and the transferee or the lessee carries on such business, either in its old name or in some other name, the transferee or the lessee shall, for all the purposes of this act (except for the liabilities under this act already discharged by such dealer), be deemed to be and to have always been registered (in the case of a lease for so long as the lease subsists) as if the certificate of registration of such dealer had initially ..... these are applications made under section 8 of the west bengal taxation tribunal act, 1987, challenging the finding of the authorities below to the effect that the transfer of sales and marketing units of the applicant-company (in rn-244 of 1996) ..... pending finalisation of all legal formalities of the assignment, parties to the assignment mutually agreed that during the interim period to keep the sale going, lakme will act as trustee on behalf of the company, import the specified goods in its own name from its manufacturing unit at mumbai and sell the same and deposit due taxes up to july 6, 1996 in terms of the ..... and the transferee continued and on that basis he held that the stipulations of the assignment militate against the concept of "absolute transfer of ownership of a business" envisaged in section 99 of the west bengal sales tax act, 1994 and he accordingly rejected the revision applications and confirmed the impugned orders. "99. ..... , the scope and nature of section 17 of the bengal finance (sales tax) act, 1941 have been examined. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2003)133STC242Tribunal
..... sengupta, on being requested, failed to reconcile the difference as noted above and on his failure a bona fide suspicion was formed that the applicant was trying to evade payment of taxes under the 1994 act.thereafter, the books of accounts were seized as per provisions of law after recording the reasons therefor prior to the seizure and thereafter proper seizure receipt had been handed over to the applicant. ..... in this application under section 8 of the west bengal taxation tribunal act, 1987, applicant has prayed for an order quashing the seizure of books of accounts and documents made on february 21, 1997 from the business place of applicant and also for an order directing the respondents to refund the amount of ..... the case of the respondents, as available from their affidavit-in-opposition, is that acting upon prior secret information that the applicant was trying to evade payment of tax under the west bengal sales tax act, 1994 (in short, "the 1994 act"), a team of officials of salt lake charge comprising two commercial tax officers and five inspectors led by ..... applicant is duly registered as a dealer under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") and the west bengal sales tax act, 1954 (in short, "the 1954 act"). ..... conditions precedent to exercise jurisdiction under section 66 of the 1994 act were duly fulfilled and hence the seizure was perfectly valid, ..... of the applicant were completed under the 1941 act and 1954 act up to the period march 31, 1994. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2000)119STC39Tribunal
..... six months from the date of such order.interim orders passed by the tribunal on considerations other than those mentioned in the proviso in relation to clause (b) of sub-section (7) of section 8 of the west bengal taxation tribunal act, 1987, will not be subject to this proviso as this proviso only deals with cases where the tribunal may dispense with the requirements of clause (b). ..... to appreciate the meaning of the proviso to sub-section (7) of section 8 of the west bengal taxation tribunal act, 1987 it is necessary to reproduce the said sub-section which is quoted below : "(7) notwithstanding anything contained in any other provision of this act or in any other law for the time being in force, no interim order (whether by way of injunction or stay or in any other manner) shall be made on, or in any proceeding relating to an application made under sub-section (1) unless-- (a) ..... to sub-section (7) of section 8 of the west bengal taxation tribunal act, 1987, clearly implies that the interim order passed by the tribunal in case no ..... right, authority or jurisdiction to direct the applicant to produce the books of accounts and records for the purpose of assessment under the bengal finance (sales tax) act, 1941 for the period four quarters ending march 31, 1995, on april 28, 1998 or april 29, 1998. ..... assistant commissioner, commercial taxes, posta bazar charge) under section 20a of the bengal finance (sales tax) act, 1941 asking the applicant to show cause why a penalty to the extent of .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)121STC186Tribunal
..... 30, 1997 passed by the west bengal commercial taxes appellate and revisional board, relating to the assessment of the applicant for the four quarters ending june 30, 1981 under section 11(1) of the bengal finance (sales tax) act, 1941 and the appeal and revision cases related to the said assessment order, are illegal and for an order restraining the respondent no. ..... for the purpose of comparison, the relevant definitions of "business" given in section 2(d) of the madras general sales tax act, 1959 (after the 1964 amendment) and the definition of "business" in section 2(1a) given in bengal finance (sales tax) act, 1941 are given below : (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to ..... in this application under section 8 of the west bengal taxation tribunal act, 1987, the applicant has prayed for a declaration that the orders dated august 7, 1984 passed by the commercial tax officer, central section, the order dated july 11, 1986 passed by the assistant commissioner ..... it is submitted, informed duly by notice in form xxvii intimating him the modified taxable turnover and specifying the net amount of tax, penalty or interest payable by the applicants on january 3, 1987 and thereupon the certificate officer (respondent no.4) took steps for recovery of the amount so modified by the board in its revisional order.10. .....
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