High Court of Judicature at Allahabad
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M/S Tulsiyan Garments, Basti v. Commissioner, U.P. Trade Tax, Lucknow - SALES/TRADE TAX REVISION No. 267 of 2007  RD-AH 12 (1 January 2007)
Trade Tax Revision No. 267 of 2007.
M/S Tulsiyan Garments
Commissioner, Trade Tax, U.P. Lucknow.
Hon'ble Vikram Nath, J.
Heard learned counsel for the parties.
This revision arises out of the proceedings under Section 13A (6) of the U.P. Trade Tax Act. The Deputy Commissioner, Trade Tax, Sahayta Kendra, Jhansi Region, Jhansi vide order dated 27.2.2007 has directed the revisionist to deposit three times of the due tax on the estimated value of goods in order to get the same released. Revision against the same has been dismissed by the Tribunal by the order dated 13.4.2007.
Learned counsel for the revisionist has relied upon the decision of this Court in the case of Commissioner of Trade Tax Versus Shree Vishnu Traders, Allahabad reported in 2002 NTN (vol.21)-412 for the proposition that the goods may be directed to be released after payment of security equal to the amount of tax and not 40% of the estimated value of items seized by the authorities on the ground that the dealer therein was a registered dealer and there was no apprehension of his escapement and avoidance of tax that may be imposed.
Having perused the order demanding security and order of the Tribunal, I found that at this stage the merit of the matter cannot be looked into and the defence taken by the revisionist will be considered at the time of the penalty or the assessment proceedings or both as the case may be. However, considering the facts and circumstances of the case and also the fact that the dealer in the present case is also a registered one, this revision is disposed of with the direction that in case the revisionist deposits 1/3rd of the demanded amount of security and furnishes security other than cash or bank guarantee for the remaining amount (i.e. 2/3rd ), the concerned authority shall release the goods.
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