S/S Badri Charan Tripathi vs Commissioner, Trade Tax

Ashwani Kumar Mishra, J.—This revision arises out of seizure proceedings. The revision was admitted and under the conditional interim order, the seized goods were released.

Learned Standing Counsel submits that the authorities may be permitted to proceed with the penalty proceedings in accordance with law and all questions including the validity to seizure can be gone into at such stage.

Learned counsel for the revisionist does not dispute the proposition that the issue of validity of seizure can also be gone into in penalty proceedings. In such circumstances, the present revision is disposed of with the observations that it shall be open for the authorities to proceed in accordance with law and all questions, including the validity of seizure would be open to be raised, as said when if such proceedings are initiated. The required action, in law, may be undertaken within a period of 3 months from the date of presentation of certified copy of this order.