High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Govind Lal Narain Das, Moradabad - SALES/TRADE TAX REVISION No. 1322 of 1995  RD-AH 2088 (24 August 2005)
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 30.7.1995 relating to assessment year 1991-92, by which, the seized goods have been directed to be released without any security.
Learned Standing Counsel states that in pursuance of the order of Tribunal, goods have been released. In the circumstances, there is no need to adjudicate the issue involved at this stage. However, it is open to the authorities concerned to initiate any proceedings in accordance to law.
With the aforesaid observations, the revision is disposed of.
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