TMI Blog2020 (9) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire assessed tax i.e. sum of ₹ 1,84,000/- plus penalty to the extent of Rs. 10,00,000/- with the seizing authority/ assessing authority and will furnish the security for the remaining penalty amount other than cash bank guarantee or bank draft to the satisfaction of seizing authority. List this petition before appropriate Court on 20.10.2020. - Writ Tax No. - 237 of 2020 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Saheed, the Driver/ person-incharge of the vehicle bearing Registration No. UP78- CT9789. Against the order of seizure passed under Section 129 (3) of UPGST, an appeal has been filed by the present petitioner, a copy of the grounds of appeal is annexed as Annexure 5 to the writ petition. The Additional Commissioner Grade-2 (Appeals-I), Commercial Tax, Jhansi has passed the impugned order in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ₹ 1,84,000/- and penalty under Section 129(1)(b) of the Act to the extent of value of goods seized by the seizing authority i.e. of ₹ 36,96,000/-. Learned counsel for the petitioner has submitted that the goods ('Supari') as well as vehicle in question are detained and seized on 14th December, 2018 and since the date of seizure the same are in possession of the Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber, 2018 and to protect the interest of revenue, this Court deem it appropriate to direct the petitioner to deposit the entire assessed tax i.e. sum of ₹ 1,84,000/- plus penalty to the extent of Rs. 10,00,000/- (Ten Lakh) with the seizing authority/ assessing authority and will furnish the security for the remaining penalty amount other than cash bank guarantee or bank draft to the satis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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