High Court of Judicature at Allahabad
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Shiv Nandan v. Commissioner, Trade Tax, U.P., Lucknow - SALES/TRADE TAX REVISION No. 1461 of 2005  RD-AH 3739 (16 February 2006)
Hon'ble Rajes Kumar, J.
Learned Counsel for the applicant states that in pursuance of the order dated 20.9.2005, security has been furnished and the seized goods have been released. The seizure proceeding being a summary proceeding, in view of release of goods, it is not necessary to adjudicate the issue involved in the present revision at this stage. It will be open to the applicant to raise all the plea in the penalty proceeding. The penalty proceeding may be concluded expeditiously preferably within a period of two months without prejudice to the observations made in the order of the Tribunal.
In the result, revision is disposed of.
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