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2016 (6) TMI 141 - UTTARAKHAND HIGH COURT

2016 (6) TMI 141 - UTTARAKHAND HIGH COURT - [2016] 92 VST 327 (Utk) - Seeking release of seized goods - Form 16, contemplated under Section 48 of the Act read with Rule 30 of the Uttarakhand VAT Rules, 2005, was not accompanying the goods - appellant/writ petitioner is not a registered dealer, as he is not doing any intra-State sale in the State of Uttarakhand - Held that:- when there is a disputed question of fact, ordinarily, the relegating of a party to an alternate forum is not to be faulted .....

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dgment passed by the learned Single Judge. - Decided against the assessee - Special Appeal No. 603 of 2015 - Dated:- 9-3-2016 - K. M. Joseph (CJ) And V. K. Bist, JJ. For the Petitioner : S. K. Posti For the Respondent : H. M. Bhatia JUDGMENT K. M. Joseph, CJ. Appellant is the writ petitioner. Two writ petitions were filed by the appellant / writ petitioner. Mr. S.K. Posti, learned counsel appearing for the appellant / writ petitioner does not dispute that the prayers in both the writ petitions a .....

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security. iii) Issue a suitable writ, order or direction in the nature of Mandamus commanding the respondents not to insist for import declaration form in case of purchase of goods for personal use. 2. According to the appellant / writ petitioner, it is a carrier. It was entrusted with certain goods to be carried from Delhi. According to the appellant / writ petitioner, the goods are all subjected to tax under the CST. While the goods were being transported, the vehicles were detained by the aut .....

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by relegating the appellant / writ petitioner to approach the Tribunal. It is against the same that the appeal is lodged. A single appeal is filed challenging the order passed in both the writ petitions by paying separate court fee. 3. We have heard Mr. S.K. Posti, learned counsel appearing for the appellant / writ petitioner and Mr. H.M. Bhatia, learned Brief Holder appearing for the State. 4. Learned counsel for the appellant / writ petitioner would reiterate the facts. He would submit that t .....

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tter is covered by the proviso to Section 48 and it is optional for a person, who is importing goods otherwise than in connection with business, to apply for the certificate. More importantly, it is submitted that sub-rule (2) of Rule 30 only contemplates a registered dealer, who can apply for a certificate. Learned counsel also refers to sub-rule (4) of Rule 30, which provides as follows: (4) If the Assessing Authority is satisfied that the demand of the dealer for blank declaration form is gen .....

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