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