https://www.taxtmi.com/caselaws?id=161389 A challenge under the proviso to section 13-A(6) of the U.P. Trade Tax Act, 1948 was not maintainable once the seized goods had been released after the dealer furnished the security demanded for their release. The proviso operated only while the goods remained under seizure and the seizing authority was determining the nature or quantum of security; after compliance and release, no live issue survived for adjudication under that proviso. The Court also noted that seizure proceedings and penalty proceedings are distinct, so observations in the seizure stage do not determine the penalty matter. The Tribunal's contrary order was set aside. en-us Mon, 01 Apr 2002 00:00:00 +0530 Thu, 16 Jan 2014 17:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161389 A challenge under the proviso to section 13-A(6) of the U.P. Trade Tax Act, 1948 was not maintainable once the seized goods had been released after the dealer furnished the security demanded for their release. The proviso operated only while the goods remained under seizure and the seizing authority was determining the nature or quantum of security; after compliance and release, no live issue survived for adjudication under that proviso. The Court also noted that seizure proceedings and penalty proceedings are distinct, so observations in the seizure stage do not determine the penalty matter. The Tribunal's contrary order was set aside. Case-Laws VAT and Sales Tax Mon, 01 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161389