Allahabad High Court
M/S Chetak Logistic Limited vs Commissioner, Commercial Tax, U.P. ... on 28 July, 2010
Author: Pankaj Mithal
Bench: Pankaj Mithal
Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 583 of 2010 Petitioner :- M/S Chetak Logistic Limited Respondent :- Commissioner, Commercial Tax, U.P. Lkw. Petitioner Counsel :- N.C. Gupta Respondent Counsel :- C.S.C Hon'ble Pankaj Mithal,J.
The goods were being transported from the State of Maharastra for alleged delivery in the State of Uttrakhand. The goods were seized on 5.7.2010 in U.P. on the ground that they were not accompanied by proper declaration/down loaded transit form as provided by circular dated 30.7.09. However, the goods were directed to be released on furnishing security of 40% of the value. The application under Section 48(7) of the U.P. V.A.T. Act was rejected but in appeal to the Tribunal, the goods have been directed to be released on furnishing security in the form of bank guarantee of 20% of the value of the goods.
This order has been challenged by the assessee in the present revision.
The submission of the learned counsel for the assessee/revisionist is that the check posts have been abolished in U.P. and no declaration form under the Act or by the general or special order of the Commissioner has been prescribed to the effect that a transit form has to be down loaded from the website of the department therefore non-compliance of the same cannot be a ground for seizure. He has further submitted that the circular dated 30.7.09 is not a circular issued pursuant to the amendment in the U.P. V.A.T. Rules effective from 4.2.2010 and the validity of the aforesaid circular is under consideration before the Division Bench of this court. He has also placed reliance upon certain orders of this court wherein in similar circumstances directions for the release of the goods have been issued upon furnishing security other than cash and bank guarantee. In view of one of decisions so site i.e. 2010 U.P. TC 103 M/s Jai Shree Rasayan Udhog Vs. Commissioner Commercial Tax U.P. Lucknow, I consider it appropriate to dispose of this revision finally with the direction that the goods so seized be released forthwith on furnishing security other than cash and bank guarantee by the assessee/revisionist for a amount as directed by the Tribunal.
Revision is disposed of and the order of the Tribunal dated 15.7.2010 stand modified to the extent indicated above.
Order Date :- 28.7.2010 piyush