9911796707
TMI Blog1990 (5) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... rks. Both the petitioners are engaged in business at Agra. It is claimed, the first petitioner is manufacturing alternators while the second petitioner manufactures diesel engines. Respondents 4, 5 and 6 by their order dated 15th January, 1990, purporting to act under section 13-A of the U.P. Sales Tax Act, 1948 (for short "the Act") effected a seizure of certain articles described in the order as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and some spare parts. As both these orders were from a common dealer, for convenience, the petitioners consigned the disputed goods by separate invoices but through a common carrier. Further, the case of the petitioners is, that the seizure was wrongly effected, inasmuch as the goods seized answered the description of articles in the two supply orders aforesaid and tally with respective invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent No. 1 for appointment of an expert to find out whether the seized articles were generating sets capable of producing electricity or the said articles correspond to the articles mentioned in the two bills (annexures 5 and 6 to this writ petition) and other documents which accompanied the consignment seized. This request of the petitioners was rejected by the Commissioner of Sales Tax saying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That being so, we see no infirmity in the action of the Commissioner when he declined to accede to the petitioners' request for spot inspection by experts. Indeed the action of the Commissioner of Sales Tax has not been challenged in this writ petition. There is also no challenge to the action of seizure or the detention of goods. Therefore, it is not necessary for us to go into that question. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch a plea, if so advised, in the penalty proceedings, if any, or in the assessment proceedings as and when the same are taken in due course. In any case we are not prepared to grant a writ only for the purpose of procuring experts' evidence. For what has been stated above, this petition is without any merit and is summarily rejected. Let a certified copy of this order be issued to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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