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2015 (8) TMI 824 - ALLAHABAD HIGH COURTTransit Declaration form – Possession before entry – Seizure for non-compliance – UP VAT - Revision was sought for consideration, whether proceedings of seizure and direction for furnishing security was within jurisdiction of respondent- authority since order was passed only on ground that during mobile search, document namely "transit declaration form" was not found in possession of transporter – It was alleged that transporter was obliged to download form and communicate respondent-authority at time when he enters territory of State of Uttar Pradesh – Held that:- Said issue was settled finally in case of M/s Prakash Transport Corporation Vs. Commissioner, Commercial Tax, U.P. Lucknow [2013 (12) TMI 921 - ALLAHABAD HIGH COURT] – It was opined that Act does not specifically provide for seizure of goods for not carrying Transit Declaration Form – Impugned order set aside –Answered in favour of revisionist.
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