RAPHIK MOHAMMAD Vs. COMMISSIONER, COMMERCIAL TAX

JUDGEMENT

(1.) This Commercial Tax Revision under Section 58 of U.P. Value Added Tax Act, 2008 (hereinafter referred to as the "Act, 2008") was entertained to consider the following two questions of law:

(2.) The Assistant Commissioner (Mobile Unit No. 8), Commercial Tax Department, Ghaziabad on 28.11.2013 at about 4.25 am in the early morning intercepted a vehicle, in the form of new chassis of a goods carrier, with registration No. RJ 20 TC 0176/Temporary/12608, near Indrapuram Cut, on National Highway No. 24, Ghaziabad. It is said that Driver on inquiry told that he was taking the chassis from Jaipur to Moradabad for getting its body, built by some body maker. Except temporary registration certificate and insurance certificate, issued on 27.11.2013, Driver did not possess any other document. The Officer Incharge, Mobile Unit forming an opinion that chassis was being taken to Moradabad or elsewhere in U.P. for sale, by evading payment of tax, detained it and issued notice to Driver of vehicle to explain as to why the chassis be not seized. The Driver submitted explanation through his authorized representative/Advocate Sri M.K. Arora wherein he claimed that he was taking chassis to Moradabad for getting its body built thereat and not for sale. He also said that owner of vehicle had purchased chassis against a loan sanctioned by Bank.

(3.) The Assistant Commissioner, however, vide order dated 19.12.2013, dissatisfied with explanation, directed for seizure of chassis and it was to be released on furnishing a cash security of Rs. 6,24,000/-, equivalent to 40% of the estimated value of chassis. The revisionist filed application under Section 48(7) of Act, 2008 which was rejected by Joint Commissioner on 28.12.2013, whereupon Appeal No. 753 of 2013 preferred by revisionist has also been dismissed by Tribunal vide impugned order dated 03.01.2014.