JAI KARAN CHAURASIA THROUGH ITS PROPRIETOR Vs. STATE OF U.P.THROUGH THE PRINCIPAL SECRETARY INSTITUTIONAL FINANCE (TAX & REGISTRATION) CIVIL SECRETARIAT, U.P., LUCKNOW AND OTHERS

JUDGEMENT

(1.) Heard Sri Ashok Kumar, learned Counsel for the Petitioner and Sri U. K. Pandey, learned Standing Counsel.

(2.) By means of the present writ petition, the Petitioner is challenging the order passed under Section 48(7) of the U. P. Value Added Tax Act, 2008 (hereinafter referred to as, "the VAT Act") passed by Respondent No. 2, annexure 9 to the writ petition, and further direction for the release of the seized goods.

(3.) The Petitioner claims to be the owner of the goods, which have been seized by the Assistant Commissioner (Prabhari), Trade Tax, Mobile Squad, Fatehpur vide order dated April 16, 2010. Being aggrieved by the seizure order, the Petitioner filed an application under the proviso to Section 48(7) of the VAT Act before the Joint Commissioner (SIB), Commercial Tax, Mobile Squad, Allahabad on April 22, 2010. When the said application was pending, the Petitioner filed a Writ Petition No. 660 of 2010. When the aforesaid writ petition came up for consideration before the Bench on April 28, 2010, Sri Ashok Kumar, learned Counsel for the Petitioner, submitted that the Joint Commissioner (SIB), Commercial Tax, Mobile Squad, Allahabad was not entertaining the application on the ground that the seizure order was not in the name of the Petitioner. On the aforesaid submission, the writ petition was disposed of on April 28, 2010 directing the Joint Commissioner (SIB), Commercial Tax, Mobile Squad, Allahabad, to entertain the application filed by the Petitioner and decide the same in accordance with law expeditiously preferably within a period of one week from the date of furnishing of the certified copy of the order.