- (1.) The petitioner purchased a Loader-Tipper from Bhopal in Madhya Pradesh and after paying the necessary tax was carrying it to Gwalior through U.P. on a temporary registration No. H6C47657. The said vehicle/chassis was seized under Section 50(4) of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as the Act) in U.P. as the transit declaration form was not accompanying the same.
(2.) In challenging the aforesaid seizure order the submission of Sri Shubham Agrawal, learned counsel for the petitioner is that the order of seizure is without jurisdiction inasmuch as no goods were being carried by the said vehicle and that the vehicle was for personal use and not meant for sale. The carrying of transit declaration form is optional and cannot be basis for seizure. Even otherwise it is not a case of evasion of any tax.
(3.) The seizure is only under Section 50 of the Act and not under Section 52 of the Act. Prima facie Section 52 of the Act is not applicable for the reason that the vehicle was not carrying any goods.;