Court No. - 3 Case :- MISC. SINGLE No. - 573 of 2010 Petitioner :- Rapti Commission Agency Through Its Prop. Respondent :- Trade Tax Tribunal Lko. And Ors. Petitioner Counsel :- Santosh Mishra Respondent Counsel :- C.S.C. Hon'ble Shri Narayan Shukla,J.
Heard Mr. Santosh Mishra, learned counsel for the petitioner and
the learned Additional Chief Standing counsel.
The petitioner is aggrieved with order dated 28.1.2010 passed by
the Trade Tax Tribunal, Lucknow, whereby 80% amount of
recoverable amount has been stayed subject to furnishing the surety
of that very amount.
The learned counsel for the petitioner submits that since Form-F
was not issued to the petitioner, he could not place the same before
the authority concerned. So far as transaction is concerned, it is
bona fide as it has been observed by the assessment authority
himself. He further submits that the position is the same but he is
pursuing the importing state and hopes that he will get Form-F to
produce before the authority concerned. Since he is not at fault in
producing the said Form, he may not be compelled to pay that very
amount. He substantiates his arguments through judgment rendered
by the Hon’ble Supreme Court in the case of Ambika Steels Ltd.
Vs. State of U.P. and others (2009) 24 VST 356 (SC), upon perusal
of which, I am of the view that since the petitioner is not at fault in
obtaining the said Form, it is not proper for the opposite parties to
auction the petitioner’s property. Therefore, I hereby modify the
order dated 28.1.2010 passed by the Trade Tax Tribunal, Lucknow
to the extent that the petitioner shall not be compelled to deposit the
balance 20% amount except furnishing the sureties with the
direction to the Tribunal to decide the appeal expeditiously.
With the aforesaid observation/direction the writ petition is
disposed of finally.
Order Date :- 4.2.2010
GSY