PRAKASH ROAD LINES LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Leave granted.

(2.) The High Court by the order under challenge declined to entertain a revision petition, which it referred to as a reference petition, on the ground that a referable question of law did not arise. It took the view that as the driver of the truck carrying the appellant's goods had failed to surrender the transit pass when leaving the karnataka border, tax and penalty would necessarily become leviable by reason of the provisions of Section 28aa of the karnataka Sales Tax Act, 1957.

(3.) Our attention has been drawn to the terms of Section 28aa and to the judgment of this Court in Sodhi Transport co. v. State of U. P. , (1986) 2 scc 486. We think that, in the circumstances, a question of law does arise for consideration in the revision petition.