COMMISSIONER TRADE TAX Vs. BAJAJ STEEL AND INDUSTRIES

JUDGEMENT

(1.) This revision at the instance of Commissioner of Trade Tax has been filed against the order dated July 18, 2003 passed by the Trade Tax Tribunal, Kanpur, in Second Appeal No. 353 of 2003 for the assessment year 2003-04.

(2.) The above revision arises out of proceedings Under Section 13-A(6) of the U.P. Trade Tax Act, 1948 (hereinafter referred to "the Act"). The sole question involved in the present revision is as to whether stainless steel sheets can be seized by the authorise officer in exercise of power Under Section 13-A of the Act read wit section 8-A(5) of the Act, for non-production of form No. 49.

(3.) The factual scenario of the case is not much in dispute lies in narrow compass. On June 4, 2003 the authorised officer seize the goods, namely, stainless steel sheets which were being transported by M/s. Moradabad Bijnor Transport Company from Orai to Moradbad. The goods were accompanied with invoice No. 7 and G.R. No. 1588. The sole objection of the authorised officer was that the goods have been accompanied with form No. 49 as required Under Section 8-A(5) of the Act. The seizure was made due to non-production of form No. 49 and a presumption was raised that the goods were being transported with intention to evade payment of tax.