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TMI Blog2013 (7) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are not satisfied with the order, to file an appeal under Section 57 (4) of the Act. Unable to agree with the submissions that the transporter of the goods, who is person incharge is not entitled to file representation under Section 48 (7) and appeal under Section 57 (4) of the Act as expression 'person aggrieved' is much wider than the expression 'party aggrieved' - writ petition dismissed on the ground of alternative remedy of filing representation under the proviso to sub-section (7) of Section 48 of the Act, and thereafter an appeal, if necessary. - Writ Tax No. - 637 of 2013 - - - Dated:- 26-6-2013 - Sunil Ambwani And Surya Prakash Kesarwani,JJ. For the Petitioner : N. C. Gupta For the Respondent : C. S. C. ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r consignment was dispatched to Calcutta and that it was not possible for the driver to return back from Calcutta covering distance of 2800 kms. to Delhi within five days. Shri N.C. Gupta submits that the Asstt. Commissioner, Mobile Squad, Commercial Tax has not made any enquiry nor has found any illegality in the transaction in question. His observation with regard to previous transportation of goods by same carrier could not be ground for seizure of the goods in the present case. Shri N.C. Gupta further submits relying upon the judgment of the learned Single Judge of this Court in M/s Super Speed Roadlines (India) v. Commissioner, Commercial Tax, Sales/ Trade Tax Revision No.213 of 2013 dated 15th March, 2013 in which it was held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is person incharge is not entitled to file representation under Section 48 (7) and appeal under Section 57 (4) of the Act as expression 'person aggrieved' is much wider than the expression 'party aggrieved', but since in the present case we are not entering in the merits, as such we are not answering the questions. In the present case the owner of the goods had filed objections, which were rejected by the authority seizing the goods. The writ petition is dismissed on the ground of alternative remedy of filing representation under the proviso to sub-section (7) of Section 48 of the Act, and thereafter an appeal, if necessary in accordance with law. If any representation is filed, the same may be decided very expeditiously and if possible w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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