9911796707
TMI Blog2009 (11) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... late for M S Beem six in quantity for Rs. 6,00,000 against the sale invoice issued by M/s. Sagar Equipments (P) Ltd. Roorki Road, Muzaffarnagar, on November 5, 2009. He claims that he made all the purchases for export and therefore, he be exempted from the payment of any tax under the provisions of section 7 of the Valued Added Tax Act as well as under the provisions of section 5(3) of the Central Sales Tax Act. When the petitioner was carrying the goods through Truck No. HR38-K/7380 and HR-38-H/0422 from Muzaffarnagar for delivery at ICD Tugalkabad, Delhi, the said vehicles were intercepted by respondent No. 2 and notice No. 444 dated November 7, 2009 under section 48 of the Value Added Tax Act was issued on the ground that transshipment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsels for the parties and perused the record. Section 48(7) of U.P. Value Added Tax Act reads as follows: "The officer seizing the goods shall serve on the dealer or, as the case may be, the person in charge an order in writing mentioning the facts of such seizure and indicating the amount, not exceeding such amount as would be sufficient to cover the penalty likely to be imposed, on deposit whereof in cash, the goods so seized may be released in favour of the dealer or, as the case may be, the person in charge: Provided that the Commissioner or such other officer, not below the rank of a Deputy Commissioner, as may be authorised in this behalf by the Commissioner, may, for sufficient reasons to be recorded in writing, direct that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealer for releasing of the goods. We find force in the argument of learned standing counsel for the Department that the question of validity of the seizure order can be gone into by the authority concerned. The learned counsel for the petitioner then contended that if the interpretation to the proviso as given under section 48(7) of the U.P. Value Added Tax Act is said to be correct then section 60 of the U.P. Trade Tax Act would become redundant but we do not find any merit in the above submission made by learned counsel for the petitioner. These provisions should be construed harmoniously to find out the real purport and import of the provisions. In view of the above, we dismiss the present writ petition on the ground of alternative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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