- (1.) Heard Sri Rakesh Ran/an Advocate on behalf of the Assessee and Standing Counsel on behalf of the Department.
(2.) Penalty proceedings under Section 13-A(4) of the U.P. Trade Tax were initiated against the petitioner in respect of the goods covered by Bill No. 73 dated 2.3.19993 and Bitty No. 1598, which were seized by the Mobile Squad on 4.3.1993. The goods so seized comprise of 10 Cartoons of Oil Engine Parts.
(3.) The aforesaid proceedings resulted in an order of penalty of Rs. 6800/- being imposed upon the Assessee.;