High Court of Judicature at Allahabad
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M/S Union Roadways Ltd. v. The Commissioner Of Trade Tax Lucknow - SALES/TRADE TAX REVISION No. 422 of 2001  RD-AH 4258 (13 March 2007)
Hon'ble Rajes Kumar, J.
By means of the present revision applicant has challenged the seizure of the goods and the demand of the security for the release of the goods. Vide order dated 01.06.2001 this Court has directed the release of the goods on deposit of security to the extent of the amount of tax and furnishing the security in the form of other than cash or bank guarantee for the balance amount.
Learned Standing Counsel states that the goods in pursuance of the order of this Court have been released on 10.07.2001.
In the circumstances, there is no need to adjudicate the issue involved in the present revision. The seizure proceeding being summary proceeding. However, it will be open to the revenue authorities to initiate any proceeding in accordance to law.
With the aforesaid observation, revision stand disposed of.
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