COMMISSIONER, COMMERCIAL TAX Vs. SHARAD SAHU

JUDGEMENT

(1.) This revision by the Revenue is directed against the order of the Commercial Tax Tribunal dated February 3, 2011 whereby the Tribunal has allowed the appeal filed by the dealer and has directed for release of the goods (three wheeler vehicle) without any security. A three wheeler vehicle was detained on December 19, 2010 while coming inside State of U.P., from Madhya Pradesh. A show-cause notice was issued to the dealer and a seizure order was passed on December 26, 2010. The representation of the dealer under section 48(7) of the U.P. Value Added Tax Act (in short, "the Act") was rejected vide order dated January 1, 2011 which has been set aside in second appeal by the Tribunal.

(2.) In filing the present revision the Revenue has raised the following question of law for consideration:

(3.) I have heard Sri B.K. Pandey, learned counsel for the Revenue and Sri Manish Jain, learned counsel for the respondent-dealer. Counter-affidavit and the documents brought on record along with it have also been perused by me.