1990 (5) TMI 221

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....cted at the instance of two petitioners, namely, M/s. Kalyan Electronics and M/s. Kalyan Engineering Works. Both the petitioners are engaged in business at Agra. It is claimed, the first petitioner is manufacturing alternators while the second petitioner manufactures diesel engines. Respondents 4, 5 and 6 by their order dated 15th January, 1990, purporting to act under section 13-A of the U.P. Sal....

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....nine alternators and by the other order, the second petitioner was required to supply eight diesel engines and some spare parts. As both these orders were from a common dealer, for convenience, the petitioners consigned the disputed goods by separate invoices but through a common carrier. Further, the case of the petitioners is, that the seizure was wrongly effected, inasmuch as the goods seize....

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....et them released. It appears, thereafter, the petitioners moved the Commissioner of Sales Tax, U.P., respondent No. 1 for appointment of an expert to find out whether the seized articles were generating sets capable of producing electricity or the said articles correspond to the articles mentioned in the two bills (annexures 5 and 6 to this writ petition) and other documents which accompanied t....

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....sed the necessary power to pass an order directing the appointment of experts as desired by the petitioners. That being so, we see no infirmity in the action of the Commissioner when he declined to accede to the petitioners' request for spot inspection by experts. Indeed the action of the Commissioner of Sales Tax has not been challenged in this writ petition. There is also no challenge to the act....