COMMISSIONER TRADE TAX Vs. BALA JI TRADERS

JUDGEMENT

(1.) These two trade tax revisions (1) T.T.R. No. 118 of 2002 and (2) T.T.R. No. 119 of 2002 have been preferred under Section 11 of the U.P. Trade Tax Act, 1948, called ("the Act"), by the Commissioner, Trade Tax, U.P., the applicant/revisionist against the order dated December 26, 2001, passed by the Trade Tax Tribunal in Appeal No. 163 of 2001.

(2.) Heard Sri B.K. Pandey, learned Standing Counsel for the applicant/revisionist and Sri Piyush Agrawal for the opposite party.

(3.) The brief facts necessary for adjudication of the revisions are that on information the Trade Tax Officer, Mobile Squad, Bijnor, examined vehicle No. U.P.-21 G/9761 carrying "menthol". On an apprehension that the goods are not carried on the proper and genuine documents, hence the same were detained and notice dated August 4, 2001 (annexure 1) was issued. The authorities were not satisfied with the reply filed by the dealer, therefore, the entire consignment was seized and a security of Rs. 4,08,240 was demanded from the dealer for release of the goods and to secure amounts of penalty (annexure 2). In pursuance to the seizure order passed on August 6, 2001 an amount as indicated above was deposited on behalf of the opposite party on August 10, 2001 and the goods were released to the dealer (annexure 3). After release of the goods, the opposite party submitted a representation under Section 13-A(6) of "the Act" before the Deputy Commissioner (Executive), Trade Tax, Bijnor (annexure 4) which was dismissed by order dated September 12, 2001, against which an Appeal No. 163 of 2001 was preferred before the Tribunal. The learned Tribunal partly allowed the appeal directing to release the goods without any security covered on the bill No. 11 dated August 3, 2001 and to release the goods covered on bill No. 10 dated August 3, 2001 on the demand of security (annexure 1).