TaxTMI 
TaxTMI 
1990 (4) TMI 271
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....ndent No. 2, Sales Tax Officer, Check-post, Mugarra, district Mathura, purporting to act under section 28-A(6) read with section 13-A(6) of the U.P. Sales Tax Act, seized certain goods belonging to the petitioner which were being carried in truck No. HNU-5079. The seizure was effected on the ground that the goods transported had been undervalued in the documents accompanying the goods. By the same....
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....e petitioner on its furnishing security for an amount representing 40 per cent of the value as determined by him. Being aggrieved by the order passed by respondents Nos. 2 and 3, the petitioner has come up to this Court through this writ petition seeking a writ of certiorari quashing the aforesaid two orders and also a direction to the respondents to release the seized goods without demanding any ....
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....ly covered by the said circular. In this view of the matter, we find no justification on the part of the respondents either to seize the goods or in requiring the petitioner to deposit security. The goods were liable to be released in favour of the petitioner after taking the samples as provided in the circular mentioned above. Accordingly, we direct that respondent No. 2 shall release the goods ....