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THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus S/S AERO CHEM ELECTRONICS SAKETPUR KAPUR

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Aero Chem Electronics Saketpur Kapur - SALES/TRADE TAX REVISION DEFECTIVE No. 175 of 1997 [2004] RD-AH 1657 (8 December 2004)

 

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. 55

Trade Tax Revision no. (175) of 1997

Commissioner of Trade Tax, U. P. Lucknow. ...Revisionist.

Vs

S/S Aero Chem Electronics, Kanpur. ...Respondent.

Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 28.6.1997 arising from the seizure of the goods under Section 13-A (6)  of the Act.

In the aforesaid order, Tribunal has directed to release the goods and also directed that in case if any security has been deposited, the same may be returned.  Learned Standing Counsel submitted that when the security was deposited, it was not open to the Tribunal to adjudicate the issue with regard to the seizure of the goods and should not direct to refund the security.  After a lapse of seven years, this argument cannot be considered.  Goods must have been released in pursuance of order of Tribunal by now.  The seizure proceeding is a summary proceeding and final decision has to be taken in the penalty proceeding.  In the circumstances, it is open to the Assessing Authority to initiate any proceeding in accordance with law.

With the aforesaid observations, the present revision stand dismissed.

Dt:08.12.2004.

MZ/-


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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

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