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TMI Blog2008 (2) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... y the impugned order the learned Single Judge allowed the Revision Petition filed under Section 11 of the Uttar Pradesh Trade Tax Act, 1948 (in short the 'Act') and directed release of certain goods which were seized without security and Rs. 20,000/- was imposed as costs. 3. The factual background in a nutshell is as follows : The Check Post Officer posted at the Entry Check Post Tamkuhiraj, District Deoria, in the State of Uttar Pradesh issued transit Pass No. 1006 dated 13-6-2005 in respect of the goods carried in Truck No. HR-55A-4687. The same was presented before the Check Post Officer, Exit Check Post, Transport Nagar, Ghaziabad on 15-6-2005. As per Transit Pass, 99 drums of Agro Chemicals valued at Rs. 59,87,142.85 were recorded. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the identity of the remaining goods which were detained. There was no response to the query. 4. Being aggrieved by the aforesaid order dated 31-12-2005, the respondent filed an application in terms of Section 13A(6) of the Act for release of the goods without payment of security before Deputy Commissioner (Check Post) Trade Tax, Mohan Nagar, Ghaziabad. The said Authority by order dated 28-1-2006 rejected the application and affirmed the Seizure Order as well as the demand of security for release of goods. Order passed under Section 13A(6) by the Deputy Commissioner was challenged before the Tribunal, Trade Tax, Ghaziabad, Bench II (in short 'Tribunal'). Stand of the respondent before the Tribunal was the Transit Pass has been issued fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrender one copy of the Trip Sheet and allowed the officer posted at Exit Check Post to ensure that the goods loaded in the vehicle are those very goods which are covered by the Trip Sheet and for the said purposes, the relevant account Books connected with the goods and its transportation shall, if necessary, are required to be produced for examination by the officer. Reference was made to Rule 87(3) of the Uttar Pradesh Trade Tax Rules, 1948 (in short the 'Rules') to observe that the officer posted at the Check Post is not only supposed to count the number of drums as disclosed in the Trip Sheet, but is supposed to satisfy himself after examining the relevant documents, consignment and the goods that the goods being transported outside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-6-2005 itself and as such the said delivery note cannot be held to be related with some other goods receipt. (v) The said goods receipt No. 6401589 is clearly mentioned in the Trip Sheet No. 1006 dated 13-6-2005. (vi) In the column of Private Mark in the goods receipt No. 6401589, there is a reference of 034 which is the number of Delivery Note itself. (vii) There is, it is true, no reference of invoice number and date on the Trip Sheet no. 1006 dated 13-6-2005, but the simple reason for it is that there is no column provided in the Trip Sheet for this purpose. 7. The Tribunal also noted that transportation of 126 drums against Goods Receipt No. 6401589 has been shown in Trip Sheet was obtained in respect of 99 drums from Entry Check ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal as noted above suffer from any infirmity. If fact finding authority comes to certain conclusions honestly and bona fide the mere fact that Court may have a different perspective of that question, cannot be a ground to interfere with the finding even though another view may be possible. Considering the limited jurisdiction exercisable under Section 11 of the Act, such a course is not available. As noted by this Court in Commissioner of Sales Tax, U.P. v. Kumaon Tractors & Motors (2002 (9) SCC 379), Section 11 of the Act confers limited jurisdiction to interfere with the order of the Tribunal only on the question of law, which is required to be precisely stated and formulated. In the instant case, even that has not been done. 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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