2011 (5) TMI 937

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter has been placed before us on the reference of learned Single Judge on the following question: "Whether the validity of the seizure order passed under the provisions of the U.P. Vat Act, 2008 or an order passed under Section 48(7) of the Act or by the Tribunal under Section 57(4) of the Act in appeal thereto can be challenged in revision under Section 58 of the Act before the High Court i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection (5) of the said Section. Section 57 (4) specifically sets out that an appeal shall lie to the Tribunal against the direction under the proviso of sub-section (7) of Section 48 of the Act, 2008. Therefore, the Act itself has conferred the power of appeal under Section 57 (4) to the Tribunal. Section 60 has to be read to mean that an appeal would not lie against the order other than a directi....