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TMI Blog2011 (2) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... n such prayer being made it is provided that it will be open for the applicants to furnish bank guarantee in case it is not able to arrange for the security other than bank guarantee as directed above. - Sales/Trade Tax Revision Nos. 69, Sales/Trade Tax Revision Nos. 70 of 2011 - - - Dated:- 21-2-2011 - ABHINAVA UPADHYA J. Bharat Ji Agrawal, Senior Counsel assisted by Piyush Agrawal for the petitioner Nimai Das, Standing counsel, for the respondent JUDGMENT Heard Sri Bharat Ji Agrawal, learned senior counsel assisted by Piyush Agarwal, learned counsel appearing for the applicant and Sri Nimai Das, learned standing counsel appearing for the Commissioner of Commercial Taxes, U. P., Lucknow, the respondent. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 48(7) of the Act an application was filed before the Joint Commissioner, SIB, Commercial Tax, Gautam Buddh Nagar and the said authority vide its order dated February 3, 2011 affirmed the order of seizure. Further aggrieved, the applicants preferred an appeal before the Tribunal, which was rejected and the orders of the authorities below were affirmed. The contention of the learned counsel for the applicants is that certain consignment of goods was to be transported on the vehicle in question which was loaded in Haryana and was meant to be transported to Badve Engineering Ltd., Rudrapur, Uttarakhand and the said consignment was accompanied with invoice-cum-challan dated January 25, 2011 and dispatch programme-cum-loading slip wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being duly filled in has to be down loaded from the official website of the Department and this declaration form has to remain with the consignment throughout the time the goods in question are within the State of Uttar Pradesh, and since the aforesaid down loaded declaration form was not produced, therefore, the seizure and the subsequent demand of security is justified. Sri Bharat Ji Agrawal then submitted that there is no such requirement under section 50 of the VATAct, which is the provision for the goods in transit through the State and the only requirement is that the person incharge of the vehicle shall carry such documents as may be prescribed, failing which presumption would be drawn that the goods are meant for sale within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adopt such measures to satisfy itself that the goods have actually been transported outside the State of Uttar Pradesh and are not unloaded or sold within the State of Uttar Pradesh. In view of the aforesaid discussion, I am of the view that it would meet the ends of justice if the goods are allowed to be released on furnishing security equal to the amount of tax that is leviable on the goods seized and for the remaining amount upon furnishing security other than cash or bank guarantee to the satisfaction of the authority. It is further directed that so far as entry tax is concerned, the petitioner shall furnish security other than cash or bank guarantee to the extent of 20 per cent instead of 40 per cent as demanded by the authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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