Court No. - 1
Case :- SALES/TRADE TAX REVISION No. - 423 of 2008 Revisionist :- M/S Lucknow Bulk Carrier Opposite Party :- Commissioner Of Trade Tax U.P. Lucknow Counsel for Revisionist :- Ashok Kumar,Praveen Kumar Counsel for Opposite Party :- C.S.C.
Hon'ble Saumitra Dayal Singh,J.
1. Heard Sri Praveen Kumar, learned counsel for the applicant- assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue.
2. The present revision has been filed against the order of the Trade Tax Tribunal, Agra dated 05.03.2008 in second appeal no. 82 of 2008 for A.Y. 2007-08 [under Section 48(7) of the U.P. VAT Act, 2008]. The revision proceedings arose from seizure order where under the goods of the assessee had been seized and security demanded to secure the penalty likely to be imposed.
3. By the interim order dated 01.04.2008 passed in the present revision, the goods were directed to be released against indemnity bond.
4. The revision application being of the year 2008, it is expected that the penalty proceedings, if any, would have been concluded by now and all rights and contentions that are being claimed and raised by the applicant-assessee, in the present proceedings, would fall for consideration in the penalty proceedings or the appeals and revisions arising thereof.
5. Accordingly, the present revision appears to have been rendered academic and it is therefore dismissed as infructuous.
Order Date :- 26.7.2019 Prakhar