- (1.) This writ petition in substance is for the purpose of compliance of judgment of Tribunal dated 08.06.2017 whereby direction has been issued to respondents to release seized goods without any security. Since against judgment of Tribunal, Commissioner (Commercial Tax), U.P., Lucknow filed revision which has been dismissed vide judgment of date passed in Commercial Tax Revision No. 252 of 2017 hence, order of Tribunal has become final and learned Standing Counsel stated that respondents authorities shall immediately comply with the order of Tribunal.
(2.) In view thereof, we dispose of this writ petition in the light of statement made by learned Standing Counsel that order of Tribunal shall be complied forthwith and seized goods shall be released without any further delay and, in any case, within 48 hours.
(3.) Second prayer is that respondent 3 be directed to release Truck No. HR-55-S-1973 wherein aforesaid goods was loaded and which has not been released by respondent 3. Learned counsel for petitioner also placed before this Court Division Bench judgments in Ram Singh and others v. State of Uttar Pradesh and others 2000 U.P.T.C. 865 ; and Mohd. Kasim S/o Mohd. Zahoor, Kolkata v. State of Uttar Pradesh and others, Lucknow 2003 NTN (Vol. 22) 416 wherein considering the provisions of Trade Tax Act, 1948 it has been held by this Court that vehicle cannot be detained and seized.;