TMI Blog2019 (3) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... court, security or indemnity bond equal to the amount of the purposed tax and penalty alone could have been demanded by the Assistant Commissioner (Commercial Tax), instead he has unnecessarily asked for security/indemnity bond of heavy amount of ₹ 10,75,770/- - The aforesaid demand can not be sustained in law in the facts and circumstances of the case and the provisions of Section 129 (1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ziabad were seized on 22.9.2018 on the basis of certain irregularities in the documents accompanying the goods. The seizure of the goods and the vehicle was challenged by the petitioner by filing Writ Tax No. 1328 of 2018 (M/s. R.K. International Vs. Union of India and three others). The Court vide interim order dated 4.10.2018 directed for the release of the goods subject to deposit of the sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the aforesaid order is clearly in violation of the interim direction of this court dated 4.10.2018 wherein security and indemnity bond equal to the value of tax and penalty alone were directed to be submitted for the purposes of release of the goods and the vehicle. The interim order of the court dated 4.10.2018 is very clear. It only directs for furnishing security of indemnity bond of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case and the provisions of Section 129 (1) of the Act. Accordingly, impugned order dated 6.10.2018 is quashed and the direction is issued to the Assistant Commissioner (Commercial Tax) to accept the security and indemnity bond as directed vide order dated 4.10.2018 of the value of tax and penalty ie. ₹ 59,120/- each from the petitioner and to release th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
