High Court of Judicature at Allahabad
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Dhillon Transport Agency v. The Commissioner Of Trade Tax, U.P., Lucknow - SALES/TRADE TAX REVISION No. 746 of 2004  RD-AH 519 (12 August 2004)
Court no. 55
Trade Tax Revision no. 746 of 2004.
Dhillon Transport Agency, Ghaziabad.............................Revisionist.
Commissioner of Trade Tax U. P. Lucknow......................Respondent.
Hon'ble Rajes Kumar, J.
The present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as Act), is directed against the order of Tribunal dated 31.3.2004 relating to the assessment years 2003-04, by which, the Tribunal has confirmed the seizure of goods and fixed security of Rs.1,00,000/-, to be deposited in cash for release of the goods.
Heard Counsel for the parties.
Learned Counsel for the applicant submitted that the seizure of goods is patently illegal. It is submitted that in respect of seized goods, Transit Pass was issued at T. P. Nagar Check Post and goods was going from outside the State to outside U. P., but goods have been seized on the ground that they have been manufactured in U. P. at Bulandshahar.
I have perused the order of Tribunal and the authorities below. Perusal of order shows that some disputed question of fact is involved which requires further enquiry and in the Revision under Section 11 findings recorded in the order of Tribunal, can not be set aside at this stage. Seizure proceedings is a summary proceeding, therefore, it would not be appropriate on the facts and circumstances of the present case to adjudicate the issue which requires further investigation.
However, on the facts and circumstances of the case, I direct the authorities concern to release the goods on furnishing of Bank guarantee of Rs.1,00,000/- which is the amount fixed by the Tribunal as a security. On furnishing of security in the form of Bank guarantee, the goods may be released forthwith. The authority concern is further directed to conclude the proceeding in pursuance of seizure order expeditiously, if possible within a period of two months. It is open to the authority concern to make any enquiry in the matter and conclude the proceedings after giving proper opportunity of hearing to the applicant. It is open to the applicant to adduce any evidence in such proceedings in support of his case, which may be considered by the authority concern.
With the aforesaid observations, revision is disposed of.
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