1999 (8) TMI 987

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....haon, J. - Heard Sri Rajiv Sharma, appearing on behalf of the applicant and Sri S.M.K. Chaudhary appearing on behalf of the opposite party. 2. The Commissioner, Trade Tax has approached this Court against the judgment and order dated 29th July, 1997 passed by the U.P. Trade Tax Tribunal. 3. The facts, in brief, are that the consignment (Mentha Oil) was detained by the Trade Tax Officer (Mobi....

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....the impugned order. 4. The short point involved in the petition is whether the Trade Tax Officer (Mobile Squad) who is admittedly not the Assessing Authority, can make any further investigation into the matter when only show-cause notice under Section 13-A has been issued or not. In the instant case, the opposite party is a commission agent who was collecting Mentha Oil for and on behalf of the....