- (1.) The instant revision under section 58 of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as, "the Act") has been filed by the transporter of the goods challenging the order of seizure dated March 5, 2012, rejection of its representation under section 48(7) of the Act by the Joint Commissioner (SIB/Enforcement) vide order dated March 29, 2012 and the dismissal of its appeal by the Commissioner, Commercial Tax, Tribunal vide order dated April 4, 2012. The revisionist was carrying goods by a motor vehicle, i.e., truck from Delhi to Nagpur and in so carrying the goods it had to pass from the State of U.P. Accordingly, as prescribed by section 52 of the Act, rule 58 of the Rules framed under the Act and the departmental circular dated July 30, 2009, the revisionist while entering the State of U.P. on February 13, 2012 downloaded a transit declaration form from the official website of the Department and after duly filling the same proceeded for onward journey when he was intercepted and detained by the Revenue authorities on February 13, 2012 itself. In the transit declaration form the revisionist declared that it is carrying goods in 119 packages from Delhi to Nagpur against proper bilties and bills, it would enter the State of U.P. on February 13, 2012 at Kotwan and would exit from the State at Saiyan on February 16, 2012, after passing through Mathura and Agra. The goods were ultimately seized vide order dated March 5, 2012 on the grounds that sellers and purchasers are not genuine and the goods do not tally with the description contained in the transit declaration form or the other documents accompanying the goods.
(2.) I have heard Sri M.M. Rai, learned counsel for the revisionist and Sri B.K. Pandey, learned standing counsel for the Department.
(3.) Since the matter relates to the seizure and no other documents are required to be brought on record and the facts have clearly been stated in the impugned orders, they agree for the final disposal of the revision at the threshold.;