9911796707
TMI Blog2010 (5) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... driver - The revisionist as such could not get timely information which led to the delay in submission of the explanation. The revisionist had produced the bills as well as Form 38 which are not disputed. It is not even the case that the Form 38 so produced by the revisionist was fake or fictitious. Revisionist is not claiming ownership or release of the goods found in excess of the quantity ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The revisionist is a registered dealer. He is said to have purchased timber from Delhi and the vehicle carrying the goods was intercepted while transporting the goods to NOIDA in U.P. A seizure order under Section 50 of the U.P. Value Added Tax was passed on 20.2.2010 seizing the aforesaid goods and permitting the release of the same in favour of the dealer on furnishing security of Rs. 74,800/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same, on the ground that some extra material was also found loaded in the vehicle, is illegal and unjustified. Learned Standing counsel in reply submitted that possibly Form 38 was being misused and as on physical verification extra material in excess of that entered in Form 38 was found. Therefore, seizure is valid. I have perused the impugned orders and with the consent of the parties procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itious. Revisionist is not claiming ownership or release of the goods found in excess of the quantity mentioned in form 38. The finding that Form 38 was possibly being re-used is based on presumption and there is no material or finding that the goods so entered in Form 38 had earlier been transported and as such it was being re-used. The past conduct of the driver was not at all relevant for detai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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