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2014 (4) TMI 878 - HC - VAT and Sales TaxPermission for further transshipment – Representation capacity of transporter - Whether the transporter is person aggrieved and is entitled to release of goods, which have been detained and seized and can file representation and appeals against the orders – Held that:- Section 48(7) does not only refer to dealer, it also refers to the person in-charge of the vehicle and that would include a driver or transporter as well - Section 52 of the Act also uses the same words, namely the person in-charge of the vehicle to carry such documents as may be prescribed failing which it shall be presumed that the goods carried thereby are meant for sale within the State – Section 55 (1) (15) (iv) provides for penalty at 40% of the value of the goods on a person being a transporter or hirer of a vehicle, who prepares a goods receipt by showing false destination of goods outside the State. A transporter may carry the goods of several dealers and may be from States other than the neighbouring States, which may be far away in destination from the State of UP - It will be extremely unjust for owner of the goods to apply for release of the goods in the State of UP - The Legislature has used the words "any person aggrieved" and which would include the driver or the transporter of the vehicle - No need to go into the merit of the seizure inasmuch we find that the petitioner has a right to make a representation under the proviso to 47(7) for release of the goods, which have been seized by the respondents and if he is still aggrieved to file an appeal u/s 57 in Tribunal - The amendment application is allowed - In view of the order proposed to be passed, no reply is required to be given by the State respondents to the amended paragraphs – Decided in favour of Assessee.
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