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TMI Blog2014 (5) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... ods have not technically crossed the border of the State of U.P. nonetheless if the goods have reached the godown of the opposite party situate in the area which has been declared to be "no men's land" near the U.P. Delhi border in District Ghaziabad by way of legal fiction, it would mean that they have actually reached the border otherwise the inter-state movement of goods would be impossible and the very purpose of establishing transhipment area would become redundant - Thus, if the goods reaches the godown situate in the said area within the time prescribed, the authorities cannot take any exception to it and seize the goods on the pretext that they have not actually passed out of U.P. - The goods which have reached the godown of the opposite party situate in the "no men's land" at the border within the time prescribed would be deemed to have reached the border for passing out from the State of U.P., and are not liable to be seized on the ground that they have over stayed within the State unless they are actually found to be so sold within the State or there is a finding that they are being removed from there for sale in U.P. - Tribunal has not erred in directing for the release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out any security when the opposite party has contravened the provisions of Section 52 of the Act. The transit declaration Forms accompanying the seized goods mentions the date of entry of goods in the State of U.P. as 23.11.2011, 28.1.2012 and 29.1. 2012 and that of exit 27.11.2011, 2.2. 2012 and 2.2. 2012 respectively. The declaration Forms further provided that the goods would enter the State of U.P., through Tamkhuai Raj in District Kushinagar and would exit from Mohan Nagar, Ghaziabad after passing from Gorakhpur, Lucknow and Bareilly. The entry of goods in U.P. and their arrival by the route disclosed to the godown at the exit point as per the declaration contained in the Transit Declaration Form is not in question. The only question which arises for consideration in the present revision is that whether the revenue was justified in seizing the goods from the godown of the opposite party situate on the no men's land on the pretext that the goods have not actually gone out of the State of U.P. within the time of exit mentioned in the transit declaration Forms. I have heard Shri B.K. Pandey, learned counsel for the department and Shri Suyash Agrawal, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry point and the exit point from the State of U.P. It shall also disclose the two other important points through which the vehicle would pass while in U.P. In other words, the route which has to be followed by the vehicle while passing through U.P. has to be disclosed. It should also contain the date of entry in the State and the possible date of exit which has to be within a period of 4 days from the date of entry. In the case at hand there is no controversy that the goods were accompanied by the requisite documents and the transit declaration Forms. They have entered the State of U.P., as declared and after passing through the cities mentioned have also reached the godown of the opposite party situate at Mohan Nagar in District Ghaziabad ie., transhipment area within the time mentioned in the declaration Forms. The goods were seized on 2.3.2012 from the aforesaid godown on the ground that they have not been sent to the ultimate destination and have been retained in the State of U.P., giving rise to presumption under Section 52 of the Act that they are meant for sale in U.P. The submission of Sri B.K. Pandey, learned Standing counsel is that the so called transhipment ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting no men's land . The aforesaid circular demonstrates that about 4 Kms., inside State of U.P., at Mohan Nagar on U.P-Delhi border some area has been declared to be no men's land . It means that the said area though technically within U.P., has been permitted by the revenue authorities to be used by the transporters to facilitate their business. The check posts and barriers have been abolished with the deletion/omission of Section 49 of the Act, but there is no notification or circular nullifying the effect of declaration of no men's land at the border. It is pertinent to remind that any circular issued by the Commissioner of Sales Tax/Commercial Tax is binding upon its subordinate authorities. The aforesaid circular acknowledging the above area as no men's land still exits and has not been rescinded or revoked or stand nullified despite the abolition of check-post. Thus, the aforesaid transhipment area at the U.P-Delhi border at Mohan Nagar Ghaziabad continues to be no men's land . The phrase no men's land ex-facie relates to the land which belongs to no one, not even to the State of U.P. for the limited purpose of collection of tax under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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