P.D.Prasad & Sons Pvt. Ltd. Vs. C.C.T., West Bengal & Ors.  INSC
226 (26 March 2010)
APPELLATE JURISDICTION CIVIL APPEAL NO.2758 OF 2010 (Arising out of S.L.P. (C)
No.6267 of 2008) M/s. P.D. Prasad & Sons Pvt. Ltd. ...Appellant(s) Versus
Commissioner of Commercial Taxes, West Bengal & Ors. ...Respondent(s) O R D
E R Leave granted.
matter is squarely covered by our judgement and order passed today, i.e., 26th
March, 2010, in the civil appeal arising from S.L.P. (C) No.3905 of 2008 in the
case of Kamal Kumar Agarwal vs. Commissioner of Commercial Taxes, West Bengal
& Ors. Hence, we see no reason to interfere with the order of penalty in
this case also. However, we wish to clarify that the Sales Tax Authorities at
the "first checkpost" will not insist that it is the Customs House
Agent/Clearing and Forwarding Agent alone who will be authorized to make the
Declaration under Rule 211A(1) of the West Bengal Sales Tax Rules, 1995.
to above, this civil appeal stands also dismissed with no order as to costs.
......................J. [S.H. KAPADIA]
......................J. [AFTAB ALAM]
March 26, 2010.