1999 (8) TMI 987

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..... ry appearing on behalf of the opposite party. 2. The Commissioner, Trade Tax has approached this Court against the judgment and order dated 29th July, 1997 passed by the U.P. Trade Tax Tribunal. 3. The facts, in brief, are that the consignment (Mentha Oil) was detained by the Trade Tax Officer (Mobile Squad) on 18th September, 1996 and notice under Section 13-A of the Trade Tax Act was issue .....

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..... ficer (Mobile Squad) who is admittedly not the Assessing Authority, can make any further investigation into the matter when only show-cause notice under Section 13-A has been issued or not. In the instant case, the opposite party is a commission agent who was collecting Mentha Oil for and on behalf of the Ex-U.P. principal. The Tribunal while rejecting the Second Appeal recorded a finding that the .....

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