https://www.taxtmi.com/caselaws?id=246909 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. en-us Tue, 24 Sep 2013 00:00:00 +0530 Fri, 24 Mar 2017 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246909 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. Case-Laws VAT and Sales Tax Tue, 24 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246909