Pankaj Mithal - The revisionist, M/s. RBBRL contractors, New Delhi and Shree Krishna Trading Company, Patna, has jointly filed Commercial Tax Revision No. 272 of 2011 challenging the seizure of goods under sections 50 and 52 of the U.P. Value Added Tax Act.

The Revenue has filed Commercial Tax Revision No. 272 of 2011 in connection with the above seizure challenging the order of the Tribunal dated March 30, 2011 directing for release of goods on deposit of twice the tax leviable on the goods so seized.

Since both the revisions relate to the same transaction of seizure they have been taken together. Counsel for the parties also agreed for their disposal together on the merits at the very outset.

M/s. RBBRL contractor is a transporter whereas M/s. Shree Krishna Trading Company is a registered dealer of Bihar under the Bihar Value Added Tax Act.

A consignment of 208 packets of footwear was said to be in transit from Delhi to Patna by means of a truck, registration No. BL-1 DB/6777. The owner/driver of the vehicle on entering U.P. at Ghaziabad downloaded the transit declaration form from the official website of the Commercial Tax Department, U.P. on February 1, 2011 with the d