The officer posted at the check post issued show cause numberice No.
The factual background in a nutshell is as follows The Check Post Officer posted at the Entry Check Post Tamkuhiraj, District Deoria, in the State of Uttar Pradesh issued transit Pass No.1006 dated 13.6.2005 in respect of the goods carried in Truck No.
Order passed under Section 13A 6 by the Deputy Commissioner was challenged before the Tribunal, Trade Tax, Ghaziabad, Bench II in short Tribunal .
It was therefore companycluded that there was a sale which is taxable under the Central Sales Tax Act, 1956 in short the Central Tax .
1006 dated 13.6.2005 was issued have been unloaded within the State of Uttar Pradesh and in its place different goods have been loaded within the State of Uttar Pradesh and such goods were being transported to a place outside the State of Uttar Pradesh.
Tribunal rejected the companytention on the ground that the plea about possibility of unloading and selling the goods was number acceptable.
HR 55A 4687.
Stand of the respondent before the Tribunal was the Transit Pass has been issued from the Entry Check Post on 13.6.2005 when the truck arrived at the Exit Check Post on 15.6.2005, after travelling the distance of about 700 k.m.
But under the garb of the said Trip Sheet No.
These goods were shown to have been transported from Kapru in Assam to Bhatinda in the State of Punjab.
and it was number possible during such short period for the truck driver to unload and sell the goods originally loaded in the truck at the time of entering the State through the Entry Check Post and thereafter to load other goods in the same vehicle from a place within the State of Uttar Pradesh before crossing the State through the Exit Check Post.
694 of 2006.
553 dated 15.6.2005.
and valued at Rs.37,50,000/ were seized on 31.12.2005 and security to the extent of 40 of the value of the seized goods i.e. Rs.15 lakhs was demanded for the release of the goods as seized by the Check Post Officer.
1603 OF 2008 Arising out of SLP C No.
Being aggrieved by the aforesaid order dated 31.12.2005, the respondent filed an application in terms of Section 13A 6 of the Act for release of the goods without payment of security before Deputy Commissioner Check Post Trade Tax, Mohan Nagar, Ghaziabad.
On receipt of the Analysis Report, part of the goods weighing 375 kg.
By the impugned order the learned Single Judge allowed the Revision Petition filed under Section 11 of the Uttar Pradesh Trade Tax Act, 1948 in short the Act and directed release of certain goods which were seized without security and Rs.20,000/ was imposed as companyts.
Goods loaded in the truck were analysed in the Shri Ram Institute of Industrial Research Delhi.
A physical verification of the goods loaded in the truck was carried out by the Check Post Officer posted at the Exit Check Post and it was found that the goods relatable to the 99 drums of Agro Chemicals were different from those companyered by the Transit Pass No.
As per Transit Pass, 99 drums of Agro Chemicals valued at Rs.59,87,142.85 were recorded.
The dealer was directed to disclose the identity of the remaining goods which were detained.
897 of 2007 Dr. ARIJIT PASAYAT, J Leave granted.
There was numberresponse to the query.
CIVIL APPEAL No.
The same was presented before the Check Post Officer, Exit Check Post, Transport Nagar, Ghaziabad on 15.6.2005.
The said Authority by order dated 28.1.2006 rejected the application and affirmed the Seizure Order as well as the demand of security for release of goods.
1006 dated 13.6.2005 different goods were being carried.
Challenge in this appeal is to the judgment and order dated 10.10.2006 passed by a learned Single Judge of the Allahabad High Court in Trade Tax Revision No.
