1989 (2) TMI 371

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....ssistant Commissioner is that the petitioner purchased the vehicle in Gwalior on 5th January, 1989, got it registered and then brought it inside the State and is plying it for business purposes. And since the petitioner is resident of U.P. State it was necessary for him to import the vehicle after obtaining form XXXII. Therefore, the order of the Sales Tax Officer seizing the vehicle under section 13-A and directing it to be released on furnishing of security was found to be correct. Since on facts found the orders appear to be unsustainable, it was not considered necessary to call for any counter-affidavit and the petition is being decided after hearing the learned Standing Counsel. The security demanded is for sales tax payable. If thi....

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....ER, AGRA Two orders sought to be quahsed in this petition are annexures 6 and 7 to the petition, by which, a security of Rs. 27,060 in cash or through bank draft has been demanded. The petitioner's contention is that he had purchased a motor vehicle "Tata 407 Model" from the State of Maharashtra and the same was being imported into the State of U.P. for his personal use. While checking at the time of entry, the vehicle was seized by the Sales Tax Officer, Agra on the ground that it was being imported for business purposes without necessary declaration and for want of forms XXXI/XXXII prescribed under the U.P. Sales Tax Act. On the aforesaid security being demanded, the petitioner made a representation before the Assistant Commissioner....