TaxTMI 
TaxTMI 
2012 (5) TMI 567
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....ts place of business is at Sasaram, Bihar. The assessee-revisionist in its normal course of business purchases goods from Bhiwani in Haryana and carries it to Sasaram, Bihar and while in transit the goods passes from State of U.P. The consignment of goods during transit from Haryana to Bihar, while passing from U.P., was checked on January 17, 2012 and was seized on January 27, 2012, on the ground that the goods were being carried through a different route than the one disclosed in transit declaration form and further that the documents accompanying the goods were fake and that the goods were to be unloaded at Kanpur with the intention of sale in U.P. The dealers were not genuine and import declaration form, i.e., form D-XI of the Sta....
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....ay detain the goods. Section 52 of the U.P. Value Added Tax Act provides that when a vehicle coming from outside the State of U.P. and going to any place outside the State carrying goods as specified in section 50(1) passes through the State of U.P., it shall be accompanied by such documents as may be The assessee-revisionist in its normal course of business purchases goods from Bhiwani in Haryana and carries it to Sasaram, Bihar and while in transit the goods passes from State of U.P. The consignment of goods during transit from Haryana to Bihar, while passing from U.P., was checked on January 17, 2012 and was seized on January 27, 2012, on the ground that the goods were being carried through a different route than the one disclos....
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....ods imported within the State of U.P. by rail, air, post, river or rope way, if not accompanied by necessary authority or a declaration in the prescribed form, the officer authorised, if satisfied of there being an attempt to evade payment of tax under the Act, may detain the goods. Section 52 of the U.P. Value Added Tax Act provides that when a vehicle coming from outside the State of U.P. and going to any place outside the State carrying goods as specified in section 50(1) passes through the State of U.P., it shall be accompanied by such documents as may be prescribed failing which it will be presumed that the goods carried were meant for sale within the State of U.P. by owner and person-in-charge of the vehicle. According to the pl....
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....and the possible date of exit which has to be within a period of four days from the date of entry. A conjoined reading of all the above provisions demonstrates that the power of seizure of goods in transit is provided under section 48 of the Act alone and where the goods are being imported within the State either by road, rail, air, post, river or rope-way they can be ordered to be detained under sections 50 and 51 of the Act provided the authorised officer is satisfied that they are being brought inside the State with an attempt to evade payment of tax under the Act. There is no power of seizure provided under section 52 of the Act and it only stipulates that if the goods are not accompanied by the transit declaration form it shall be p....
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....ilar facts and circumstances, concerning the same assesseerevisionist in Sales/Trade Tax Revision No. 219 of 2012 decided on April 2, 2012, I have already taken a view that if the vehicle is found in the city which has been disclosed in the transit declaration form, it would not mean it had deviated from the route disclosed in the transit declaration form. In view of the above, the seizure of the goods on the ground that it had taken a different route, other than one disclosed in the transit declaration form is illegal and cannot be sustained. The purchasing dealer all through had appeared before the authorities and had claimed the goods seized. The purchasing dealer also produced import declaration, i.e., form D-IX of the Bihar State....