R.B.Misra, J. - (1.) These trade tax revisions have been preferred under Section 11 of the U.P. Trade Tax Act, 1948 (in short called "the Act" hereinafter) against the order dated February 15, 2002, passed in Second Appeal No. 75 of 2002 (2001-2002) under Section 13-A(6) of "the Act". The revision No. 141 of 2002 has been preferred by the applicant/revisionist whereas the Revision No. 122 of 2002 has been preferred by Commissioner of Trade Tax. The Second Appeal No. 75 of 2002 passed by order dated February 15, 2002 has partly been allowed and the order dated December 18, 2001 was modified and the seizure of the goods was reaffirmed. Heard Sri Rakesh Ranjan Agrawal, learned counsel for the applicant/revisionist (M/s. Panipat Indore Transport Co.) in Trade Tax Revision No. 141 of 2002 and Sri B.K. Pandey, learned Standing Counsel for the applicant/revisionist (Commissioner of Trade Tax, U.P., Lucknow) in Trade Tax Revision No. 122 of 2002.
(2.) The brief facts necessary for adjudication of the revisions are that on May 19, 2001 the Trade Tax Officer, Mobile Squad, intercepted the vehicle No. MP-07/G3868 at Agra-Delhi Road, on the basis of information that the goods loaded in vehicle, after obtaining the transit pass issued from the Kotwan Check-post, will not cross the territory and goods therein shall be sold within the State of U.P. On physical verification, it came to light that 403 items of different variety were declared, in trip sheet whereas 468 pieces of different variety were found loaded in the truck. The number of bilti and private marks mentioned in the accompanying documents were not found; 173 pieces of goods were not declared in the trip sheet. The goods were found different from those declared in the accompanying documents and trip sheet and some of the goods declared in the trip sheet were not found physically present in the vehicle and many other discrepancies were also noticed. On inquiry made relating to consignors and consignees of the goods, none of them were found registered whereas Central sales tax at 4 per cent was charged on the bills, which could be charged only by the registered dealers only therefore, a show cause notice was issued and after considering the reply the trade tax authorities seized the goods on November 2, 2001 and demanded a security of Rs. 6,68,183 on the estimated value of Rs. 16,48,863.
(3.) The application of applicant/revisionist under Section 13-A(6) of "the Act" was also rejected against which the Second Appeal No. 75 of 2002 was filed before Tribunal.;