NEERU ENTERPRISES Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) The present revision arises out of proceedings initiated against the applicant under section 13-A(6) of the U.P. Trade Tax Act.

(2.) The counsel for the parties jointly agreed that the revision may be heard and decided finally at the admission stage itself. The learned standing counsel produced the original record of the case as directed by this Court by the order dated 4th of April, 2007 and the said record was made available for inspection to the learned Counsel for the applicant, yesterday.

(3.) The case of the applicant is that he is a registered dealer under the U.P. Trade tax Act and has purchased Mcniha from Sambhal (District Moradabad). During the course of the movement of goods from Sambhal to Rampur, the applicant made a subsequent sale in transit to one M/s. Hcma Herbs Pvt. Limited, Baddi, District Solan (Himachal Pradesh). The applicant instead of taking the I delivery of goods purchased from Sambhal party directly sold it to Solan party namely M/s. C'Heraa Herbs Pvt. Limited. The goods namely Menthjf being 1250 Kgs. was intercepted by the departmental authorities at Mohan Nagar Check post. The goods were detained on the ground that from 49 which was accompanying with the goods was not duly filled up. Proceeding under section 13-A was initiated and ultimately a seizure order was passed directing the applicant to deposit Rs. 3,25,650/- as security for the release of said goods. An application for release under section 13A(6) was filed before the Deputy Commissioner, Check post Mohan Nagar, Ghaziabad which was dismissed by the order dated 28l" of February, 2007. The said order was subject matter of appeal to the Trade Tax Tribunal, Ghaziabad. The appeal having been dismissed by the impugned order 'dated 13.3.2007, the present revision has been filed at the instance of the applicant dealer.