High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S. Ashok Neel Manufacturing - SALES/TRADE TAX REVISION No. 128 of 1997  RD-AH 179 (13 January 2005)
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 15.10.1996 for the assessment year 1996-97, by which the Tribunal has directed to release the seized goods without any security.
The learned Standing Counsel states that the goods have been released in pursuance of order of Tribunal. In the circumstances, goods have been released. There is no need to adjudicate the issue involved in the present revision. However, it will be open to the authorities concerned to initiate any proceedings in accordance with law.
With the aforesaid observations, revision is accordingly disposed of.
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