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2016 (10) TMI 1012 - ALLAHABAD HIGH COURTReview application - judgement of The Commissioner Commercial Tax, U.P. Lucknow Versus S/S. Sri Supreme Freight Carriers Pvt. Ltd. [2017 (1) TMI 578 - ALLAHABAD HIGH COURT], sought for revision on the issue that no seizure can be effected in no mans land - Held that: - In the opinion of this Court, the same does not qualify as a ground for review inasmuch as the proposition in respect of which Sri Gupta relies upon the judgment was duly noted. Even otherwise, this Court does not find any observation in the judgment rendered by the learned Single Judge in Panch Kanya Road Carriers which may support the contention so advanced by Sri Gupta - application rejected.
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