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TMI Blog2016 (8) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner, in the opinion of this Court, was fully justified in recording his satisfaction that an attempt had been made to evade payment of tax. - Appeal dismissed - Decided against the appellant. - Sales/Trade Tax Revision No. - 326 of 2011 - - - Dated:- 27-7-2016 - Hon'ble Yashwant Varma, J. For the Applicant : N.C. Gupta For the Opposite Party : C.S.C. ORDER Heard learned counsel for the revisionist and the learned Standing Counsel. The challenge in the present revision was to an order of seizure made in respect of goods which were being imported into the State and were apprehended at the U.P. border. It was the case of the revisionist that the goods had been consigned by M/S India Yamaha Motors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en advanced by Sri Gupta in his challenge to the order of seizure: (A) It is his contention that the goods were apprehended in no mans land prior to they being received in the godown of the assessee. Referring to the circular of the Commissioner, Trade Tax dated 31 January 1987, he submits that no such seizure could have been effected. (B) Sri Gupta further submits that in any view of the matter the relevant From-38's were furnished to the Assistant Commissioner along with a reply of the assessee to the show cause notice and therefore there existed no circumstance warranting the seizure of the goods. In support of his first submission, Sri Gupta has placed reliance upon a judgment rendered by a learned Single Judge of this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within which the authorities of the Department may be denuded of their jurisdiction to effect a seizure. Nor can the conferment of such a power be read into the jurisdiction of the Commissioner or be approved by this Court. The power to apprehend, inspect and seize goods is one that is exercisable throughout the length and breadth of the State. If that power exist and be exercisable statutorily throughout the State, surely a circular of the Commissioner cannot eclipse the same. Insofar as the judgment in Cheema Paper is concerned, all that the learned Judge records is that no mans land though technically within the State of U.P. has been permitted by the revenue authorities to be used by transporters to facilitate their business. This j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her accompanied the goods nor were its details mentioned in the invoices or bills of transportation which were found with the consignment. This fact has been duly recorded in the order of the Assistant Commissioner. This, therefore, is perhaps an indication that these Forms were prepared subsequent to the seizure. At least this possibility cannot be ruled out. On this state of the record the Assistant Commissioner, in the opinion of this Court, was fully justified in recording his satisfaction that an attempt had been made to evade payment of tax. In this view of the matter, the Court is of the firm opinion that the satisfaction which stood recorded by the Assistant Commissioner does not merit any interference of this Court. Insofar as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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