COMMISSIONER TRADE TAX Vs. HARISHANKER

JUDGEMENT

(1.) The present revision has been filed against the order dated January 21, 1997 passed by the Trade Tax Tribunal, Varansai, in Second Appeal No. 308 of 1997, relating to assessment year 1995-96.

(2.) Briefly stated the facts giving rise to the present revision are that the opposite party is acting as city booking agency under the supervision and control of Railways. It appears on March 3, 1996, that the Trade Tax Officer (Mobile Squad), Mirzapur, checked the Vehicle No. D.S.D. 7713 in which 15 items of brass utensils were being sent from city booking agency, Mirzapur to Railway Station, Mirzapur. No document (bilty/chalan) was found in the survey/checking. The goods were detained and subsequently it was released on deposit of cash security of Rs. 18,000. The application filed by the opposite party under Section 13A(6) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") was rejected. However, in the appeal filed under Section 10 of the Act, the Tribunal had held that the goods were being booked by the city booking agency which was under the supervision and control of the Railway authorities and for all practical purposes, the custody of the goods would be treated to be that of Railways and, therefore, it could not be seized. The Tribunal had directed for unconditional release of the goods.

(3.) I have heard the learned counsel for the applicant and Shri Kunwar Saxena, learned counsel for the opposite party.