Over 2 lakh Indian cases. Search powered by Google!

Case Details

M/S TULSIYAN GARMENTS, BASTI versus COMMISSIONER, U.P. TRADE TAX, LUCKNOW

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


M/S Tulsiyan Garments, Basti v. Commissioner, U.P. Trade Tax, Lucknow - SALES/TRADE TAX REVISION No. 267 of 2007 [2007] RD-AH 12 (1 January 2007)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Court No.22.

Trade Tax Revision No. 267 of 2007.

M/S Tulsiyan Garments

Versus

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.

8-5-2007

RPS


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.