TaxTMI 
TaxTMI 
2007 (10) TMI 595
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....t the petitioner is a registered dealer under the U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956 and engaged in the business of manufacture and sales of deshi ghee in its factory situated at Aligarh. It is claimed that the petitioner had sale depots in different States across the country and used to transfer the manufactured goods by way of stock transfer for sale. On August 21, 2007 the petitioner dispatched 925 tins of deshi ghee to its depot Bhiwandi, District Thane (Maharashtra) against stock transfer note No. 00189 dated August 21, 2007. The Bilty No. 5369 dated August 21, 2007 for the transportation of the goods has also been prepared for the transportation of the goods. When the goods was in transit, the Assistant Comm....
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....d rejoinder affidavit have been exchanged between the parties. Heard Sri Bharat Ji Agrawal, Senior Advocate, learned counsel for the petitioner and learned Standing Counsel. Learned counsel for the petitioner submitted that under section 13A(1A) of the U.P. Trade Tax Act the goods can only be seized when goods are not traceable to bona fide dealer and it is doubtful if such goods are properly accounted for in the books of account, register or other documents. It is submitted that the petitioner is a registered dealer and it is not doubted that the goods belonged to the petitioner. He further submitted that no case has been made out that the goods was not found entered in the books of account. He submitted that the books of account were pr....
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.... other documents annexed with the writ petition and counter and rejoinder affidavit. Section 13A(1) of the Act reads as follows:- "Section 13A. Power to seize.-(1) . . . (1A) Where any officer empowered by the State Government in this behalf has reason to believe that the goods found in any vehicle, building or place are not traced to any bona fide dealer or that it is doubtful if such goods are properly accounted for by any dealer in his accounts, registers or other documents, maintained in the course of his business, he shall have power to seize such goods and the remaining provisions of this section shall mutatis mutandis apply in relation to such seizure." A perusal of the aforesaid provision reveals that the goods can only be seize....
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....titioner that before the dispatch of the goods, the necessary information was given by E-mail has not been denied in the counter-affidavit. It may be mentioned here that on the earlier occasions also on the same ground the Assistant Commissioner, Trade Tax had seized the goods. On the application under the proviso of section 13A(6) of the Act, the seizures were held illegal and the goods have been directed to be released without any security. Copy of the order is at page 42 to the writ petition. In view of the above, we are of the view that the seizure of the goods is patently illegal and without jurisdiction and liable to be set aside. We are of the view that the respondent is repeatedly seizing the goods contrary to the provision....