9911796707
TMI Blog1989 (2) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, passed by Sales Tax Officer and Assistant Commissioner (Judicial) seizing the vehicle of the petitioner under section 13-A of U.P. Sales Tax Act and directing him to pay security assessed by them for its release. What has been found by the Assistant Commissioner is that the petitioner purchased the vehicle in Gwalior on 5th January, 1989, got it registered and then brought it inside the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not a dealer. Section 28-A no doubt requires any person to import goods against declaration if it was in excess of specified quantity. But the goods should be liable to tax. A vehicle registered in another State brought by a person for his own use or used for commercial purposes is not liable to tax as under notification issued under the Act tax is at point of sale by dealer to consumer. Plying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided on 23rd November, 1988) is printed below: ] VINOD KUMAR SHARMA v. SALES TAX OFFICER, AGRA Two orders sought to be quahsed in this petition are annexures 6 and 7 to the petition, by which, a security of Rs. 27,060 in cash or through bank draft has been demanded. The petitioner's contention is that he had purchased a motor vehicle "Tata 407 Model" from the State of Maharashtra and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. Having heard the learned counsel for the parties, we do not find any merit in this petition. The order "annexure 7" has been rightly passed by the Assistant Commissioner, Sales Tax, Agra, as obviously, he had no power to review his own order. As regards the first order annexure 6, it will be noticed that when any goods are imported in violation of the provisions of the Act a penalty up to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration if the petitioner makes a prayer before it. It will be for the authorities to be satisfied whether the security offered to be furnished by the petitioner was sufficient and adequate or not and will not insist that the security by way of cash or bank draft only should be submitted by the petitioner. In our opinion interest of justice would be served if the penalty proceedings are dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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