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2015 (9) TMI 166 - HC - VAT and Sales TaxSeizure proceedings – Non-furnishing of transit declaration form – Whether proceedings of seizure and direction for furnishing security is within jurisdiction of respondents authorities since orders have been passed only on ground that during mobile search, document namely "transit declaration form" was not found in possession of transporter – According to respondents, transporter was obliged to download form and communicate respondents authorities at time when he enters territory of State of Uttar Pradesh – Held that:- Said dispute has been settled finally in M/s Prakash Transport Corporation [2013 (12) TMI 921 - ALLAHABAD HIGH COURT] – In said case it was held that Act does not specifically provide for seizure of goods for not carrying Transit Declaration Form – Therefore impugned order set aside on basis of said case – Decided in favour of Revisionist.
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