- (1.) Heard Shri Saurabh Lavania, learned counsel for petitioner and learned Standing counsel for respondents.
(2.) Learned counsel for petitioner is confining his relief only with regard to detention and seizure of Truck No. UP78/AT-2979 and submitted that so far as seized goods are concerned, statutory alternative remedy is available that may be pursued by him.
(3.) It is contented that under Section 48 of U.P Value Added Tax, 2008 (hereinafter referred to as the " Act 2008) , there is no power of seizure of transport vehicle and even detention thereof is permissible for a short reasonable period so that the goods loaded may be unloaded but not for longer period. Reliance is placed on a Division Bench of this Court in Ram Singh and Ors v. State of U.P and Ors (2000 U.P.T.C-865) which was in respect to pari materia provision contained in rule 84 of U.P. Trade Tax Rule, 1948 read with Section 13 and 13(A) of U.P. Trade Tax Act, 1948.;