Transporter's right to seek release of seized goods and appeal recognised under the VAT framework

A transporter or driver in charge of seized goods may seek release by representation and may also file an appeal, because the Uttar Pradesh Value Added Tax Act, 2008 is not confined to the owner alone. The statutory scheme, including Section 48(7) and the connected appellate provision in Section 57(4), is broad enough to treat the carrier as a person aggrieved. The provisions on penalty and verification likewise support proceeding against the person in charge of the vehicle and recognising a corresponding right to redress. An earlier Division Bench view on the transporter's right to represent and appeal was followed.

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Issues: Whether a transporter or driver is a person aggrieved entitled to seek release of seized goods by representation under the Uttar Pradesh Value Added Tax Act, 2008 and to prefer an appeal against the seizure or detention order.

Analysis: The relevant provisions treat the person in charge of the vehicle as responsible for carrying the prescribed documents, and the scheme of the Act does not confine the remedy for release of detained goods to the owner alone. The statutory language of Section 48(7) and the connected appellate framework in Section 57(4) are wide enough to include a transporter or driver. The provisions relating to penalty and verification of goods also support that such a person may be proceeded against and may seek redress. The earlier Division Bench view recognising the transporter's right to make a representation and file an appeal was followed, and the goods law provisions were referred to only to reinforce the carrier's role in transmission of goods.

Conclusion: The transporter has the right to make a representation for release of the seized goods and, if still aggrieved, to file an appeal; the writ petitions were not maintainable on merits in the circumstances.

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