9911796707
TMI Blog2013 (7) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner. Learned Standing Counsel appears for the State respondents. The petitioner is transporter of the goods in question, which have been seized under Section 50 of the U.P. Valued Added Tax Act by the Asstt. Commissioner, Mobile Squad, Commercial Tax, Aligarh, with a condition for release of the goods on payment of 40% of the value of the goods as security. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier transportation of goods he had loaded the goods from Delhi and had downloaded them at Kanpur on 13th June and on the same day he loaded rice from Kanpur and had delivered the same at Delhi. The Asstt. Commissioner, Commercial Tax has observed that the earlier consignment was dispatched to Calcutta and that it was not possible for the driver to return back from Calcutta covering distance of 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... city. He is also not a 'person aggrieved' to challenge the order passed under Section 48 (7) of the Act and in appeal under Section 57 (4) of the Act. Prima facie we find that the Asstt. Commissioner, Mobile Squad, Commercial Tax has not given any findings with regard to validity of the transaction in question. He has relied upon some previous transportation of the goods by the same carrier for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (4) of the Act. Prima facie we do not 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', but since in the present case we are not entering in the merits, as such we are not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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