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M/S Goel Roadways Private Limited v. Commissioner Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 134 of 2007 [2007] RD-AH 5472 (28 March 2007)


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M/s Goel Roadways Private Limited, Kolkata.       ....Applicant


Commissioner Trade Tax, U.P., Lucknow.   .Opp.party


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 13.02.2007 arising from the seizure proceedings under section 13-A (6) of the Act.

On 11.01.2007 driver of the vehicle no.PB-32E/01693 applied for the transit pass before the Trade Tax Officer, T.P. Nagar Check Post. On the verification 13 pcs. machinery parts, motor parts and cable drums were found undeclared and, therefore, detention memo no.7156, dated 11.01.2007 was issued at 9 O'Clock and thereafter, on 12.01.2007 show cause notice was issued. In reply to the show cause notice, applicant submitted the documents relating to the impugned goods and requested for the issue of transit pass in respect of the impugned goods. It was further submitted that on the arrival of the check post driver handed over the documents relating to the impugned goods to the employee of the transport company, Shri Vinod Tyagi but by mistake of the said employee three GR relating to the impugned goods could not be submitted. Check Post Officer seized the goods and on the value of Rs.4.56 lacs demanded the security at Rs.1.82 lacs in cash. Application under the proviso of section 13-A (6) of the Act has been dismissed by the Deputy Commissioner Mohan Nagar Check Post, Ghaziabad. Aggrieved by the order of the Deputy Commissioner, applicant filed appeal before the Tribunal. Tribunal by the impugned order dismissed the appeal.

Heard learned counsel for the parties.

Learned counsel for the applicant submitted that inadvertently builties relating to the impugned goods could not be produced before the Check Post Officer and in the transit pass aforesaid goods could not be mentioned.  He submitted that immediately after the detention of the goods, documents were produced before the Check Post Officer on 11.01.2007 itself but the same could not be accepted. He submitted that the inadvertent mistake was on account of the negligence of the employee of the transport company. Learned Standing Counsel relied upon the order of the Tribunal.

Having heard learned counsel for the parties, I have perused the order of the Tribunal and the authorities below.

On the facts and circumstances of the case, in my opinion, prima facie case of the seizure has been made out by the authorities concerned. Transit pass was not applied in respect of the impugned goods and no documents were produced at the time of verification of the goods. The documents relating to the impugned goods  were submitted after the verification.

Having regard to the entire facts and circumstances of the case Trade Tax Officer Check Post is directed to release the seized goods on deposit of amount of tax in cash on the value of the goods and furnishing of bank guarantee for the balance amount. In the event the aforesaid security is furnished seized goods shall be released  forthwith. Authorities concerned are directed to pass appropriate consequential order after the release of goods on the furnishing of the security expeditiously.

With the aforesaid observations, revision stands disposed of.




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