High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Modi Tex Tiles 178 Mahatma Gandhi Road Calcutta - SALES/TRADE TAX REVISION DEFECTIVE No. 195 of 1997  RD-AH 1714 (14 December 2004)
Court no. 55
Trade Tax Revision no. (195) of 1997.
Commissioner of Trade Tax, U. P. Lucknow. ...Revisionist.
S/S Modi Textiles, Calcutta. ... 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 29.07.1997 relating to assessment year 1980-81, by which, the Tribunal has held that the direction to release the goods on furnishing of security was bad and the Tribunal accordingly directed to refund the amount of security in accordance with law.
Learned Standing Counsel submitted that the Asstt. Commissioner (Enforcement), Trade Tax, Jhansi vide order dated 20.2.1997 confirmed the seizure of the goods and demand of security. In pursuance of the said order, dealer had also deposited security and the goods have been released, therefore, after the deposit of security and release of goods, Tribunal should not entertain the appeal against the seizure order and should not direct to refund the security. He further submitted that the Tribunal has illegally held that transaction was covered under Section 6 (2) of the Central Sales Tax Act, therefore, dealer was not liable to tax. In my opinion, it may not be appropriate to interfere with the order of Tribunal after a lapse of seven years. Seizure proceeding is a summary proceeding and ultimately final decision has to be taken in the penalty proceeding or in the assessment proceeding, therefore, it would not be appropriate to adjudicate the issue involved in the present revision. However, it will be open to the revenue authorities to initiate penalty proceeding or take any appropriate proceeding in pursuance of seizure order in accordance with law.
With the aforesaid observations, revision stands disposed of.
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