R.R.Misra, J. - (1.) This revision has been filed against an order dated 23rd December, 1987 passed by the Sales Tax Tribunal upholding the demand of security under Section 13-A(6) of the U.P. Sales Tax Act.
(2.) Nobody appears for the assessee. Learned Standing Counsel, appearing for the Commissioner of Sales Tax, U.P., has been heard.
(3.) The facts, briefly stated, are that the assessee is a manufacturer of T.V. sets carrying on its business at Ghaziabad and has its branch office at Delhi also. On 10th April, 1986 the branch manager was found bringing 9 testing instruments from Delhi to Meerut in a car which was intercepted at Mohan Nagar check post. The said instruments were brought without form 31/32. Consequently a notice was issued under 13-A to assessee. The assessee explained that the instruments were brought for testisng T.V. sets and were not intended to be sold and the same were not brought for the purpose of business. The value of six old instruments was estimated at Rsw. 10,000 and three new instruments were estimated at Rs. 54,395. The Sale Tax Officer demanded security in the amount of Rs. 25,800 consequent to which the assessee moved an application under 13-A(6) of the U.P. Sales Tax Act before the Assistant Commissioner (Vcheck Post ) who held that the authority seizing the goods was justitied in demandisng security. The first appeal preferred by the assessee was also dismissed. Consequently a second appeal was filed and that too has been dismissed bny the impugned order passed by the Sales Tax Tribunal. Aggrtieved against the same the lsame the spresent revision has been preferred.;