TMI Blog1984 (12) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... ere seized on 10th July, 1984. The petitioners made an application before the Assistant Commissioner (Executive), Sales Tax, Moradabad Range, Moradabad under section 13-A(6) of the Uttar Pradesh Sales Tax Act (hereinafter referred to as the Act) for release of those goods on furnishing adequate security. The Assistant Commissioner by his order dated 3rd September, 1984 required the petitioners to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of law to be determined with reference to the provisions of the Act. In this view of the matter, we are of the opinion that it is a fit case which may be finally disposed of at this very stage as contemplated by the second proviso to rule 2 of Chapter XXII of the Rules of the Court. The respondents are already served and represented by the Standing Counsel and there is no other party to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en able to substantiate that the instant case is covered either under clause (o) or clause (q) of section 15-A(1) of the Act. The Assistant Commissioner was, therefore, apparently in error in requiring the petitioners to furnish security in the sum representing forty per cent of the value of the goods seized. As seen above, the breach said to have been committed by the petitioners is of not mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the alleged breach on their part is established, would be the amount representing one and one half times of the amount of tax. This sum has to be determined by the Assistant Commissioner. In the result, the writ petition succeeds and is allowed and the impugned order dated 3rd September, 1984 passed by the Assistant Commissioner (Executive), Sales Tax, Moradabad Range, Moradabad, respondent N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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