- (1.) HEARD Sri Ashok Kumar, learned counsel for the applicant and Sri B.K.Pandey, learned Standing counsel for the respondent.
(2.) ADMIT on the following questions of law : (I) Whether under the facts and circumstances of the case the Tribunal is justified to direct the applicant to deposit security equivalent to the tax liability on the goods in question although it recorded a finding of fact that the applicant's society is a welfare society and has brought kota stone in question for self use ? (ii) Whether under the facts and circumstances of the case security for release of goods can be demanded under Section 48(7) of the U.P. VAT Act, 2008 when none of the authorities including the Tribunal has recorded any finding or placed any material which may indicate the intention to evade payment of tax ?
(3.) LEARNED counsel for the applicant and learned Standing Counsel jointly submits that since the goods are lying seized and as such the revision may be heard finally on the above framed questions of law. In view of the above, the revision is being heard finally with the consent of learned counsel for the parties.;