Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 3 of 2010 Petitioner :- Dilshad Respondent :- Commissioner Commercial Tax, U.P. Lucknow Petitioner Counsel :- Kunwar Saksena Respondent Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
Heard learned counsel for the revisionist and the
learned standing counsel for the State.
The learned counsel for the assessee is relying upon a
Division Bench judgment of this Court in the case of M/s
Rida International vs. State of U.P. and another(WP
No.2166 of 2009), delivered on 17.11.2009, wherein it has
been held that the Tribunal is bound to go into the question of
validity of the seizure order even if the goods have been
released.
In view of this judgment the matter is remanded to the Tax
Tribunal to hear and decide the appeal of the assessee in
accordance with law expeditiously, preferable within a period
of three months from the date of the production of a certified
copy of this order.
This revision is disposed of.
Order Date :- 12.1.2010
AKJ