High Court of Judicature at Allahabad
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Daljeet Freight Carriers v. Commissioner Trade Tax U.P. Lko. - SALES/TRADE TAX REVISION No. 879 of 2000  RD-AH 279 (5 January 2007)
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of the U. P. Trade Tax Act (hereinafter referred to as the "Act") is directed against the order of the Tribunal arising from the seizure proceedings.
Learned Counsel for the applicant submitted that in pursuance of the order passed by this Court, the seized goods have been released on furnishing of security. In this view of the matter, there is no need to adjudicate the issue involved in the present revision. In as much as, seizure proceeding is a summary proceeding. However, it will be open to the applicant to raise all the grounds taken in the present revision in the penalty proceedings.
In the result, revision is, accordingly, disposed of.
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