w w w . L a w y e r S e r v i c e s . i n

Ankur Carrier Express Cargo Service v/s The Commissioner Commercial Tax, U.P. Lucknow

Company & Directors' Information:- ANKUR COMMERCIAL LTD [Active] CIN = U51909DL1987PLC026814

Company & Directors' Information:- E D S CARGO PRIVATE LIMITED [Amalgamated] CIN = U63013MH2001PTC131419

Company & Directors' Information:- Y & H CARGO PRIVATE LIMITED [Active] CIN = U63013DL2011PTC212841

Company & Directors' Information:- A T EXPRESS INDIA LIMITED [Strike Off] CIN = U93030DL2009PLC193660

Company & Directors' Information:- M S CARGO PRIVATE LIMITED [Active] CIN = U60231DL1999PTC102378

Company & Directors' Information:- S G C CARGO PRIVATE LIMITED [Strike Off] CIN = U06302MP1996PTC011200

Company & Directors' Information:- D R CARGO PRIVATE LIMITED [Active] CIN = U63000DL2011PTC222316

Company & Directors' Information:- N R EXPRESS PRIVATE LIMITED [Active] CIN = U63040WB1999PTC089271

Company & Directors' Information:- TAX EXPRESS INDIA PRIVATE LIMITED [Active] CIN = U93000UP2020PTC128921

Company & Directors' Information:- E P L CARGO PRIVATE LIMITED [Active] CIN = U63011DL1998PTC097479

Company & Directors' Information:- Z-CARGO PRIVATE LIMITED [Under Process of Striking Off] CIN = U63090DL1996PTC084155

Company & Directors' Information:- K. K. CARGO PRIVATE LIMITED [Active] CIN = U74120MH2013PTC243450

Company & Directors' Information:- O. P. S. CARRIER PRIVATE LIMITED [Active] CIN = U74999WB2016PTC216431

Company & Directors' Information:- E A S CARGO PRIVATE LIMITED [Under Process of Striking Off] CIN = U74899DL1989PTC037830

Company & Directors' Information:- S. G. CARGO INDIA PRIVATE LIMITED [Active] CIN = U74140DL2011PTC220590

Company & Directors' Information:- S R C EXPRESS CARGO PRIVATE LIMITED [Active] CIN = U60200MH2009PTC197906

Company & Directors' Information:- P J EXPRESS PRIVATE LIMITED [Strike Off] CIN = U63040WB1995PTC075515

Company & Directors' Information:- E-CARGO INDIA PRIVATE LIMITED [Strike Off] CIN = U74900DL2011PTC226026

Company & Directors' Information:- I C S CARGO PRIVATE LIMITED [Strike Off] CIN = U63011DL2002PTC114908

Company & Directors' Information:- Q & S CARGO PRIVATE LIMITED [Active] CIN = U64200HR2015PTC055983

Company & Directors' Information:- M R CARGO PVT LTD [Strike Off] CIN = U99999MH1982PTC028815

Company & Directors' Information:- K AND A CARGO PRIVATE LIMITED [Strike Off] CIN = U63090DL1994PTC059838

Company & Directors' Information:- G M S EXPRESS PRIVATE LIMITED [Active] CIN = U64120KA2006PTC040159

Company & Directors' Information:- U C EXPRESS PRIVATE LIMITED [Strike Off] CIN = U64120MH2004PTC148038

Company & Directors' Information:- K R CARGO PRIVATE LIMITED [Strike Off] CIN = U63012TN2005PTC055243

Company & Directors' Information:- R R EXPRESS PRIVATE LIMITED [Active] CIN = U97000DL2014PTC267284

Company & Directors' Information:- R M CARGO PRIVATE LIMITED [Strike Off] CIN = U18109DL2015PTC280249

Company & Directors' Information:- K V CARGO PRIVATE LIMITED [Active] CIN = U63011DL2003PTC119798

Company & Directors' Information:- N D EXPRESS CARGO PRIVATE LIMITED [Strike Off] CIN = U63090DL2006PTC153115

Company & Directors' Information:- S F EXPRESS PRIVATE LIMITED [Active] CIN = U64120DL2015PTC279322

Company & Directors' Information:- J. K. EXPRESS PRIVATE LIMITED [Strike Off] CIN = U63090GJ2012PTC070288

Company & Directors' Information:- D K G EXPRESS PRIVATE LIMITED [Strike Off] CIN = U15499UP1982PTC005721

Company & Directors' Information:- EXPRESS CARGO PVT LTD [Strike Off] CIN = U60221PB1982PTC004913

Company & Directors' Information:- C G CARRIER PVT LTD [Strike Off] CIN = U50102WB1988PTC044537

Company & Directors' Information:- P AND G EXPRESS PRIVATE LIMITED [Strike Off] CIN = U64120MH2003PTC139461

Company & Directors' Information:- EXPRESS COMMERCIAL COMPANY PRIVATE LIMITED [Strike Off] CIN = U51909DL1963PTC004086

    Sales/trade Tax Revision No. 208 of 2017

    Decided On, 15 May 2017

    At, High Court of Judicature at Allahabad


    For the Appellant: Vishwjit, Advocate. For the Respondent: C.S.C.

Judgment Text

1. Heard Sri Vishwjit, learned counsel for the revisionist and learned Standing Counsel for the State.

2. This revision is directed against an order passed by the Tribunal dated 18.3.2017. The Tribunal has affirmed the order of seizure and has directed release of goods upon deposit of cash security to the extent of 40% of the estimated value of the goods.

3. Learned counsel comes up with the submission that all supporting documents in respect of goods being transported including bill/ bilty and TDF etc. have been produced but the Tribunal has affirmed the seizure of goods, misinterpreting the ratio of law laid down by this Court in The Commissioner, Commercial Tax U.P. Lucknow v. . S/s Bihar Carrying Corporation. It is submitted that law has subsequently been clarified by this Court in Sales/ Trade Tax Revision No. 120 of 2017 ( The Great Punjab Transport Company Delhi v. Commissioner of Commercial Tax, U.P. Lucknow) decided on 30.3.2017 but the same has not been taken into consideration. Paras 26 and 27 of the judgment The Great Punjab Transport Company Delhi reads as Under:-

"26.What is permissible to enquire is that the required declaration exists in terms of circular issued under Section 52 and disclosures therein are correct or not? If the declaration made in TDF is correct with reference to the goods transported, and matches with the bill/bilty etc., required as per circular, the authorities would not be justified in proceeding any further or to probe identity of consignor and consignee etc.

27. When goods for transportation are booked through transporter, it would proceed on the basis of information furnished by the consignor, and while transporting goods, it is not expected to investigate identity of consignor or consignee beyond what is disclosed to it. The only safeguard expected of transporter would be to check that the consignment is booked with bill/bilty/invoice and are correctly filled in the TDF. The circular also specifies particulars to be possessed with the vehicle and the transporter can be expected to verify such details. The vehicle carrying goods from outside the State to a location beyond the State would, therefore, ordinarily not be detained, merely due to alleged error in specifying details of consignor or consignee, if TDF is otherwise possessed along with documents required as per circular. It is only when details mentioned in TDF with reference to goods transported, route specification or time etc. are found incorrect or documents required to be possessed are either not available or bogus/wrong that the authorities may incidentally examine particulars of consignor and consignee to form an opinion that goods were intended to be sold within the State of U.P. The circular issued by the State otherwise takes notice of transport of goods by an unregistered dealer also. Clause 9 of circular requires particulars of consignor and consignee along with its tin number, for three transactions of highest value, and in case consignee is unregistered then in place of tin number, he has to fill 09 followed with nine zeros.

In view of the discussions made, I am of the considered opinion that details of consignor and consignee need not be investigated, at the first instance, if the description of goods mentioned in TDF as well as other details are found correct, nor the authorities would not be justified in detaining or seizing goods merely for the reason that consignor and consignee details are allegedly incorrect. However, where declaration/documents supporting transport of goods are found bogus/fraudulent etc., the authorities may examine details of consignor and consignee with an intent to ascertain whether goods are intended to pass through State or not".

4. Learned Standing Counsel, on the other hand, submits that the details of consignor and consignee, in the facts and circumstances of the case, was relevant and the authorities were justified in passing the order.

5. Having considering the submissions advanced, it transpires that the Tribunal has laid much emphasis is laid upon the fact that the consignor and consignee were not identified relying upon the observations made by this Court in Bihar Carrying Corporation. The judgment in Bihar Carrying Corporation had been examined at length in the subsequent judgment in The Great Punjab Transport Company Delhi (Supra) and it has been clearly held that the existence of consignor and consignee could be examined in case there are other materials to suspect the claim of the revisionist about the goods being transported from out side the State to beyond the State, but where transaction is otherwise explained and declaration/ documents in term

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of section 52 are available, the issue of consignor and consignee ought not be given unnecessary primacy. 6. In the opinion of the Court, the Tribunal would be well advised to have a re-look at the facts and circumstances pleaded in the present case in light of the law laid down by this Court in The Great Punjab Transport Company Delhi. 7. The matter, therefore, stands remitted to the Tribunal for a fresh consideration in light of the observation made. The revision stands disposed off accordingly.