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TMI Blog1983 (1) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... he dealer and handed it over to the custody of the watchman. The stock register was signed and the goods found in the truck were found to have been entered in the account books under the date 12th December, 1980. The Sales Tax Officer, S.I.B., being of the opinion that it was a case where a penalty was likely to be imposed under section 15-A(o), directed the assessee to deposit an amount of Rs. 28,560 for the release of the goods. This order was made by the Sales Tax Officer, S.I.B., under section 13-A(6) of the U.P. Sales Tax Act. The assessee being aggrieved by the amount, filed an appeal. The Assistant Commissioner (Judicial) reduced the amount of security to Rs. 10,000. Both the assessee and the Commissioner filed appeals. It was co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble. Section 9(1) provides that any dealer or any other person aggrieved by any order made by the assessing authority other than an order mentioned in section 10-A may appeal to such authority as may be prescribed. Under section 2(a) an assessing authority has been defined as any person appointed by the State Government or the Commissioner of Sales Tax to perform all or any of the functions of the assessing authority under the Act. Under rule 3 of the U.P. Sales Tax Rules, there is power to create ranges and circles. Rule 5 deals with the powers of assessment and matters incidental thereto. Under sub-rule (3) of rule 5 it is provided as follows: "(3) Notwithstanding anything contained in these Rules, the State Government may authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on security. The officer making the order under section 13-A(6) has to determine whether any penalty is liable to be imposed on the seized goods and what is the quantum of the penalty likely to be imposed. He then makes the order requiring the security to be furnished and it is only on the furnishing of the security that the goods will be released. The legislative history also supports the view that an order under section 13-A(6) is open to appeal. Initially section 10-A was introduced with effect from 1st October, 1970, by the U.P. Sales Tax (Amendment) Ordinance, 1970 (U.P. Ordinance No. 20 of 1970), dated 30th September, 1970. Section 10-A(c) provided that no appeal or revision shall lie against an order under section 13 or section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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