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TMI Blog2012 (5) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... ould pass while crossing Kanpur. There is no such column in the transit declaration form. The authorities cannot insist that the vehicle carrying goods should pass through a particular road of the city. In view of the above, the seizure of the goods on the ground that it had taken a different route, other than one disclosed in the transit declaration form is illegal and cannot be sustained. In the absence of any material, simply on the verbal information that the said dealer has disowned the sale, the conclusion drawn that the actual selling dealer is not available cannot be sustained. Thus the seizure of the goods in the case at hand on the ground that the dealers are nonexisting is bad in law. Revision allowed. - Sales/Trade Tax Revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. Section 48 of the Act prescribes the circumstances under which the officer authorised shall have the power to seize the goods. The goods which are found in dealer's place of business, vehicle, vessel or any other building or place are liable to seizure by the officer authorised provided the officer has reason to believe, 1. that they are not accounted for by the dealer in his accounts, registers or documents maintained in the ordinary course of business; 2. that the goods are undervalued to the extent of more than 50 per cent of the value of the goods prevalent at the relevant time at the local market; 3. that the goods are not traced to any bona fide dealer; and 4. that the documents accompanying the goods con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D-XI of the State of Bihar was not accompanying the goods. The representation of the assessee-revisionist under section 48(7) of the U.P. Value Added Tax Act, 2008 (in short, the Act ) against the order of seizure has been rejected and so is the appeal by the Tribunal. Section 48 of the Act prescribes the circumstances under which the officer authorised shall have the power to seize the goods. The goods which are found in dealer's place of business, vehicle, vessel or any other building or place are liable to seizure by the officer authorised provided the officer has reason to believe, 1. that they are not accounted for by the dealer in his accounts, registers or documents maintained in the ordinary course of business; 2. t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed documents. Rule 58 of the Rules provides that such a vehicle while coming from outside the State of U.P. and bound for a destination outside the U.P. while passing through the State of U.P. shall carry such documents and follow such procedures as may be prescribed by general or special order issued by the Commissioner from time to time. It further provides that in case such documents are not available with the goods, the presumption would be that the goods are meant for sale within the State of U.P. The documents which have been prescribed by the Commissioner from time to time are contained in the circular notification dated July 30-31, 2009. It provides that apart from the bill and bilty relating to the goods, the owner or pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity was found in the transit declaration form. One of the grounds for seizure is that the vehicles carrying the goods had deviated from the route. The vehicles were found within the market area of Kanpur. A perusal of the transit declaration form reveals that Kanpur was one of the important places through which the vehicle was supposed to pass while in U.P. before its exit from the State. Therefore, if the vehicle was found in Kanpur it cannot be said that it had deviated form the disclosed route. It is not necessary for the driver or the person in-charge of the vehicle or even the dealer to mention in the transit declaration form the exact road from which the vehicle would pass while crossing Kanpur. There is no such column in the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be genuine without considering the impact of the production of the above document. As far as the selling dealer is concerned, a finding has been returned that on being contacted the said dealer had disowned the sale but there is no material on record in this regard. No affidavit of the officer who made the enquiry or talked with the selling dealer has been brought on record. The information collected on telephone is not sufficient unless it is proved by the officer who collected the same by filing his affidavit. In the absence of such material, simply on the verbal information that the said dealer has disowned the sale, the conclusion drawn that the actual selling dealer is not available cannot be sustained. Moreover, a Division Be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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