High Court of Judicature at Allahabad
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The Commissioner, Trade Tax U.P. Lko. v. Rapta Kas Brett & Co. Ltd. - SALES/TRADE TAX REVISION No. 1213 of 1999  RD-AH 2199 (27 January 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has directed the release of seized goods without any security.
Learned Standing Counsel states that in pursuance of the order of Tribunal, goods have been released without any security. Seizure proceeding being a summary proceeding, there is no need of adjudicating the issue involved in the present revision at this stage. However, it would be open to the authorities concerned to initiate any proceedings in accordance to law.
With the aforesaid observations, revision is disposed of.
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