IN THE SUPREME COURT OF INDIA

CIVIL 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.

This 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.

Subject  to  above,  this  civil  appeal  stands  also  

dismissed with no order as to costs.

......................J.               [S.H. KAPADIA]

......................J.               [AFTAB ALAM]

New Delhi, March 26, 2010.