9911796707
TMI Blog1990 (4) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... porting to act under section 28-A(6) read with section 13-A(6) of the U.P. Sales Tax Act, seized certain goods belonging to the petitioner which were being carried in truck No. HNU-5079. The seizure was effected on the ground that the goods transported had been undervalued in the documents accompanying the goods. By the same order respondent No. 2 directed that the seized goods can be released in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cent of the value as determined by him. Being aggrieved by the order passed by respondents Nos. 2 and 3, the petitioner has come up to this Court through this writ petition seeking a writ of certiorari quashing the aforesaid two orders and also a direction to the respondents to release the seized goods without demanding any security. We have heard learned counsel for the petitioner and learned St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justification on the part of the respondents either to seize the goods or in requiring the petitioner to deposit security. The goods were liable to be released in favour of the petitioner after taking the samples as provided in the circular mentioned above. Accordingly, we direct that respondent No. 2 shall release the goods seized by his order dated 9th February, 1990, in favour of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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