COMMISSIONER, COMMERCIAL TAX Vs. VIJAY PAL SINGH

JUDGEMENT

(1.) THIS is a revision petition filed under section 55 of the Uttarakhand Value Added Tax Act, 2005 (hereinafter referred to as "the Act"). The revision is directed against the order passed by the Tribunal, by which the Tribunal disposed of two appeals, from one of which the present revision arises, by ordering the release of two trucks after setting aside the order passed by the Deputy Commissioner rejecting applications for the release of the trucks. The following are the substantial questions of law, which have been raised in the memorandum of revision:

(2.) WE have heard the learned brief holder for the State/revisionist. In view of the fact that there was no appearance for the respondent though served and also having regard to the vexed nature of the provisions to which we shall presently advert, we have also heard Mr. H.M. Bhatia, learned counsel as Amicus Curiae.

(3.) THE learned Amicus Curiae would submit as follows: