1993 (2) TMI 308

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....s were consigned by the petitioner by road transport and were being sent to Gorakhpur accompanied by the relevant documents including form 31, said to have been issued by a firm known as M/s. Girraj Auto Agencies of Gorakhpur. The vehicle carrying the goods was checked at Raksha Check-post, Jhansi and was detained under section 28-A(6) of the Act on account of certain irregularities noticed in the documents accompanying the goods. The order of seizure directed that the petitioner may get the goods released on furnishing cash security to the tune of Rs. 52,000 being 40 per cent of the value of the goods. Feeling aggrieved, the petitioner represented the matter before the Assistant Commissioner (Check-post), Sales Tax, Jhansi, under section 1....

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....o evade assessment or payment of tax due or likely to be due under the Act, he may order detention of such goods. Sub-section (7) of section 28-A provides that sub-section (6) of section 13-A, amongst other sections, shall mutatis mutandis apply to such detention as they apply to seizure under that section. A perusal of section 13-A(6) would show that it authorises the officer seizing the goods to serve on the dealer or, as the case may be, the person in-charge an order in writing mentioning the fact of such seizure and indicating the amount that would be sufficient to cover the penalty likely to be imposed on deposit whereof, in cash, the goods so seized may be released in favour of the dealer or, as the case may be, the person-incharge. T....