1984 (12) TMI 270

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.... goods belonging to the petitioners which were being transported from Mathura to Moradabad on a truck were seized on 10th July, 1984. The petitioners made an application before the Assistant Commissioner (Executive), Sales Tax, Moradabad Range, Moradabad under section 13-A(6) of the Uttar Pradesh Sales Tax Act (hereinafter referred to as the Act) for release of those goods on furnishing adequate s....

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....s even if it is ultimately established that the petitioners have committed the alleged breach is a question of law to be determined with reference to the provisions of the Act. In this view of the matter, we are of the opinion that it is a fit case which may be finally disposed of at this very stage as contemplated by the second proviso to rule 2 of Chapter XXII of the Rules of the Court. The r....

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....h contemplates a case referred to in clause (o) or (q) of the said section. The Standing Counsel has not been able to substantiate that the instant case is covered either under clause (o) or clause (q) of section 15-A(1) of the Act. The Assistant Commissioner was, therefore, apparently in error in requiring the petitioners to furnish security in the sum representing forty per cent of the value of ....

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....ts of the instant case, it is apparent that the maximum penalty which could be imposed on the petitioners, if the alleged breach on their part is established, would be the amount representing one and one half times of the amount of tax. This sum has to be determined by the Assistant Commissioner. In the result, the writ petition succeeds and is allowed and the impugned order dated 3rd September....