High Court of Judicature at Allahabad
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The Commissioner Of Trade Tax, Lucknow v. S/S Om Pal, Muzaffarnagar - SALES/TRADE TAX REVISION No. 1071 of 1999  RD-AH 2298 (30 January 2006)
Hon'ble Rajes Kumar, J
By the impugned order, Tribunal has directed the release of the seized goods on furnishing of security.
Learned Standing Counsel submitted that in pursuance of the order of Tribunal, goods have been released without 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 will 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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