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2013 (7) TMI 100 - HC - VAT and Sales TaxSeizure of goods under Section 50 of the U.P. Valued Added Tax - orders for conditional release of goods on payment of 40% of the value of the goods as security - whether transporter of the goods though a person incharge of the vehicle is not owner of the goods and thus has no locus standi to demand the release of the seized goods in his independent capacity? - Held that:- Since the owner of the goods had filed objections and his objections were rejected, it is always open to him as well as the transporter to file representation under the proviso to sub-section (7) of Section 48 before the same authority and thereafter if they are not satisfied with the order, to file an appeal under Section 57 (4) of the Act. Unable to agree with the submissions that the transporter of the goods, who is person incharge is not entitled to file representation under Section 48 (7) and appeal under Section 57 (4) of the Act as expression 'person aggrieved' is much wider than the expression 'party aggrieved' - writ petition dismissed on the ground of alternative remedy of filing representation under the proviso to sub-section (7) of Section 48 of the Act, and thereafter an appeal, if necessary.
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