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2016 (1) TMI 1264 - HC - VAT and Sales TaxRelease of goods to driver - detention of goods in transit - the driver of the vehicle deposited a sum of Rs. One lac as security based on which, 110 bags were released in favor of the driver on 22nd December 2011 - it is the petitioner's case that when the petitioner appeared in person the goods could not have been released to the driver and that the goods if, any, should have been released only to the petitioner - Held that: - we find it strange that the petitioner does not dispute the deposit of Rs. One lac made by the driver on 22nd December, 2011 and only dispute the receiving of the goods by the driver - Section 48(7) of the U.P. VAT contemplates that the officer seizing the goods shall serve the notice on the dealer or the person incharge with regard to the seizure of the goods. In the instant case, the person incharge of the goods at the relevant moment of time was the driver of the vehicle who was transporting the goods. The SCN and thereafter the seizure order were issued in the name of the driver - When the goods are detained it is not humanly possible to serve the notice to the owner of the goods who is sitting some where else in some other part of the country outside the State of Uttar Pradesh. The goods detained are required to be handled and disposed off at the earliest. In such circumstance, unless otherwise instructed by the owner, the person incharge of the goods would be the driver. We find that the petitioner appeared before the authorities immediately thereafter, but did not object to the fact that notice or custody of the goods should not be given to the driver - also, from the provision of Section 48 that there is no embargo of releasing the goods in part - release of goods is not under any error - petition dismissed - decided against petitioner-owner of goods.
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