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TMI Blog2011 (12) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... on, we are of the considered opinion that respondent No. 2 ought to have released the goods seized by him on April 4, 2009. We, therefore, allow the writ petition and direct respondent No. 2 to release the seized goods belonging to the petitioner which have been seized on April 4, 2009 forthwith. However, we may make it clear that the security furnished by the petitioner should be to the satisfaction of the assessing authority and if he has accepted the security so furnished only then the goods should be released. - Writ Tax No. 830 of 2010 - - - Dated:- 1-12-2011 - AGRAWAL R.K. AND AMIT STHALEKAR B., JJ. For the Appellant : Aloke Kumar For the Respondent : U.K. Pandey, Standing Counsel, By means of the present writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9,914, respectively. The petitioner made a representation under the proviso to section 48(7) of the Act before the Joint Commissioner (S.I.B.), Commercial Tax, Mathura Range, Mathura, who allowed the representation and directed the petitioner to furnish security in cash equivalent to the three times of the tax leviable on the said goods. The petitioner was not satisfied with the said order and preferred an appeal before the Tribunal and thereafter approached this court by filing a revision. In the revision preferred before this court, the court vide judgment and order dated August 6, 2009 while prima facie coming to the conclusion that the seizure was justified had directed for the release of the goods on the deposit of cash security to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insisted upon depositing the amount in terms of the court's order dated August 6, 2009 or till the finalization of the penalty proceedings in appeal. Faced with this situation, the petitioner has approached this court. We have heard Sri Aloke Kumar, learned counsel for the petitioner and Sri U.K. Pandey, learned standing counsel for the respondents and have perused the averments made in the writ petition, its annexures and the affidavits exchanged between the parties. Sri Aloke Kumar, learned counsel for the petitioner, submitted that as the petitioner has deposited 15 per cent of the penalty in cash and has also furnished security for the remaining 85 per cent of the amount of the penalty imposed by the assessing authority in com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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