2002 (4) TMI 917

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....preferred under section 11 of the U.P. Trade Tax Act, 1948, called ("the Act"), by the Commissioner, Trade Tax, U.P., the applicant/revisionist against the order dated December 26, 2001, passed by the Trade Tax Tribunal in Appeal No. 163 of 2001. 2.. Heard Sri B.K. Pandey, learned Standing Counsel for the applicant/revisionist and Sri Piyush Agrawal for the opposite party. 3.. The brief fact....

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.... After release of the goods, the opposite party submitted a representation under section 13-A(6) of "the Act" before the Deputy Commissioner (Executive), Trade Tax, Bijnor (annexure 4) which was dismissed by order dated September 12, 2001, against which an Appeal No. 163 of 2001 was preferred before the Tribunal. The learned Tribunal partly allowed the appeal directing to release the goods without....

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....ommissioner/Deputy Commissioner/ Assistant Commissioner may for sufficient reason to be recorded in writing, direct that the goods be released without any deposit or on depositing such lesser amount, or furnishing security in such nature other than cash, as he may deem fit. This proviso can be invoked only if the goods are under seizure and the seizing officer has required the dealer to furnish th....

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....n 2001 UPTC 291 (Brajraj Dori Niwar Co. v. Commissioner of Trade Tax) where it was held by this Court: admittedly the Second Appeal No. 22 of 1998 had been filed by the applicant after he had deposited amount of security of Rs. 7,500 and whereafter the seized goods had been released, hence the second appeal was not maintainable. The finding recorded by the Tribunal, therefore, cannot be taken to b....