TaxTMI 
TaxTMI 
2013 (9) TMI 956
X X X X Extracts X X X X
X X X X Extracts X X X X
....ve heard Shri Nishant Mishra, learned counsel appearing for the petitioners. Shri C.B. Tripathi, Standing Counsel appears for the State respondents. 2. In exercise of powers under Section 48 (1) (iii), (2) of UP Value Added Tax Act, 2008 to seize the goods, which were undervalued to the extent more than 50% of the value of goods, the Commissioner of Commercial Taxes appointed a Committee of offic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rvalued to the extent of more than 50%. 4. Shri Nishant Mishra, learned counsel appearing for the petitioners submits that the power under Section 48 (2) of the Act for valuation of goods to be exercised by the Assistant Commissioner, Mobile Squad, has been usurped by the Commissioner of Commercial Tax. The Commissioner of Commercial Tax does not have any powers under the Act or Rules framed ther....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Act, and thereafter to invoke the powers of Commercial Tax Tribunal under Section 57 of the Act. 6. We do not find any substance in the contention of learned counsel appearing for the petitioner, that the Commissioner did not have any authority under the Act or Rules to constitute a Committee for the purposes of valuation of the goods. The powers can be traced to sub-rule (5) and (6) of Rule 4, ....