FORM 44

Notice for showing cause against imposition of penalty under section 71 of the West Bengal Sales Tax Act, 1994

[See rule 227 (1)]

................................................... (Name of the *person from whom the goods are seized/*owner of seized goods)

....................................................................... (Address of the aforesaid *person/owner)

*WHEREAS it appears that you have failed to comply with the requirement of the provisions contained in rule *210/211/211A/212/213 of the West Bengal Sales Tax Rules, 1995 while transporting consignment of goods, particulars whereof are given below, despatched from................................................ (name of the place outside West Bengal) *from/across or beyond ....................................................(name of the *railway station/steamer station/post-office/port/air port/checkpost/place) and thereby contravened the provisions of section 68 of the West Bengal Sales Tax Act, 1994;

*WHEREAS it appears that you have failed to comply with the requirements of the provisions contained in rule 214B of West Bengal Sales Tax Rules, 1995 while transporting the consignment of goods, particulars whereof are given below, despatched from...................................(name of the place), to ..................................(name of the place), within West Bengal, and thereby contravened the provisions of section 68 of the West Bengal Sales Tax Act, 1994;

*WHEREAS it appears that you have failed to comply with the requirements of the provisions contained in rule 214C of the West Bengal Sales Tax Rules, 1995 while transporting the consignment of goods, particulars of which are given below, despatched from............................... (name of place within West Bengal) and bound for...................................................(name of the place outside West Bengal) and thereby contravened the provisions of section 68 and section 73 of the West Bengal Sales Tax Act, 1994;

*WHEREAS it appears that you are not in existence at the address given in the way bill, invoice, consignment note or any document of like nature and you have attempted to transport the consignment of taxable goods, particulars of which are given below, through................................. .............................(name and address of the transporter, carrier or transporting agent) to any place outside/within/ into West Bengal and thereby contravened the provisions of section 68/section 73;

AND WHEREAS the goods, particular of which are given below, have been seized under *section 70/section 70 in pursuance of clause (b) of sub-section (5) of section 62A;

AND WHEREAS sub-section (1) of section 71 of the said Act provides for imposition of penalty on you in accordance with the provisions contained therein;

AND WHEREAS it appears to me necessary to determine the value of the said seized goods for imposition of penalty;

You are hereby directed to attend in person or by an agent on...............................(date) at............ (time) at ................................. (place) and to show cause why a penalty as aforesaid shall not be imposed on you and produce or cause to be produced such documents as you may rely on in case you deny your contravention of *section 68/section 68 and *section 73 and prefer your objection to seizure under section 70;

You are also directed to produce or cause to be produced on the said date, time and place all the relevant documents and catalogue of the manufacturer or distributor of the goods seized showing retail price thereof in West Bengal for the purpose of examination and determination of the value of each item of seized goods.

In the event of your failure to comply with this notice the value of each item of seized goods shall be determined, and penalty under sub-section (1) of section 71 of the said Act shall be imposed on you, to the best of my judgment without further reference to you.

Particulars of goods referred to above:

1. Date of seizure:

2. Place of seizure:

3. Description and quantity of goods seized.

4. Other particulars, if any.

* Strike out whichever is not applicable.