COMMISSIONER, COMMERCIAL TAX Vs. JEEWAN MAYA ROAD LINES

JUDGEMENT

(1.) The Revenue has preferred these revisions against the common order of the Tribunal dated March 30, 2011, whereby the seized goods have been permitted to be released on payment of twice the tax admissible on the estimated value of the goods. Sri Piyush Agrawal has put in appearance on behalf of respondent in both the revisions.

(2.) The learned counsel for both the parties consent for final disposal of the revisions on the merits at the stage of admission itself.

(3.) I have heard learned standing counsel and Sri Piyush Agrawal, learned counsel for the respondent.