Rajes Kumar, J. - (1.) The present revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") is directed against the order of the Trade Tax Tribunal, Agra, dated May 28, 2003.
(2.) Brief facts of the case borne out from the record are that the applicant is a transport-company and engaged in the business of transportation of goods. The applicant had booked the goods of various parties against 21 goods receipts (Gil's) for transportation from New Delhi to Akola (State of Maharashtra). The said goods were being transported in a truck No. UP-80/K-9674. At the time of entry in the State of U.P. at Kotwan Check-Post, applicant applied for transit pass in form XXXIV in respect of the goods relating to 21 GR's for transportation to Akola through State of U.P. The officer of Kotwan check-post issued form XXXIV No. 4135/5309 dated November 23, 2002. The said form was required to be surrendered at the exit check-post, Sainya by November 24, 2002. A perusal of form XXXIV, which is at page No. 23 of the revision petition, shows that in form XXXIV details of 21 GR's, number of packages, description of goods and value are mentioned. It appears that on the basis of confidential information, the Assistant Commissioner (Mobile Squad) made an inspection of the godown of M/s. Sodhi Cargo Movers, Jeevani Mandi, Agra. At the time of inspection, vehicle No. UP-80/K-9674 loaded with the goods was found standing and apart from that, two other vehicles were also standing in respect of which there is no dispute in present revision. The officer of mobile squad made the physical verification of the goods loaded in vehicle No. UP-80/K-9674. It is alleged that different goods were found other than declared in bill and builty, and the registration number of Delhi seller was not available, and the vehicle was not on the regular route, and hence show cause notice was issued. The applicant has given the reply of the show cause notice, which was not accepted and a seizure order was passed on December 25, 2002 by which the entire goods against 21 GR's were seized and after estimating the value of the goods at Rs. 16,62,548, a sum of Rs. 6,65,019 was demanded towards the security in cash. Applicant filed an application under the proviso of Section 13-A(6) of the Act before the Deputy Commissioner (Sahayata Kendra/Mobile Squad), Trade Tax, Agra, which was rejected vide order dated January 6, 2003. Applicant further filed appeal before the Trade Tax Tribunal, Agra, which was allowed in part. Tribunal has confirmed the seizure of the goods and the value of the goods estimated by the Assistant Commissioner (Mobile Squad) but has reduced the amount of security to Rs. 2,49,382. Aggrieved by the order of the Tribunal, the present revision has been preferred.
(3.) I have heard Sri Bharat Ji Agrawal, Senior Advocate assisted by Sri Piyush Agrawal, learned Counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel.;