https://www.taxtmi.com/caselaws?id=153548 An order requiring security for release of seized goods under section 13-A(6) of the U.P. Sales Tax Act, made by a Sales Tax Officer deemed to be an assessing authority under the Rules, was held appealable under section 9(1) because the statutory bar in section 10-A(b) did not clearly extend to such orders. The court read the legislative scheme as preserving the appeal where no express exclusion applied. The reduced security fixed by the Assistant Commissioner (Judicial) was also sustained, as the record did not justify the higher amount and no infirmity in that factual assessment was shown. The revision was therefore unsuccessful. en-us Tue, 11 Jan 1983 00:00:00 +0530 Wed, 24 Jul 2013 17:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153548 An order requiring security for release of seized goods under section 13-A(6) of the U.P. Sales Tax Act, made by a Sales Tax Officer deemed to be an assessing authority under the Rules, was held appealable under section 9(1) because the statutory bar in section 10-A(b) did not clearly extend to such orders. The court read the legislative scheme as preserving the appeal where no express exclusion applied. The reduced security fixed by the Assistant Commissioner (Judicial) was also sustained, as the record did not justify the higher amount and no infirmity in that factual assessment was shown. The revision was therefore unsuccessful. Case-Laws VAT and Sales Tax Tue, 11 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153548