RAMESH CHAWLA Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THESE appeals have been filed making allegations that the forms prescribed under section 64 of the Delhi Sales Tax Act, 1975 which are meant to be carried by the truck-owners, have not been printed nor made available by the prescribed authority and therefore the vehicle without the said forms could not have been detained. Though sufficient opportunity had been given to the Delhi Commissioner of Sales Tax and others in Delhi State and an affidavit has been filed, but, in that affidavit this assertion has not been denied.

(2.) IN that view of the matter, we assume that the assertions made in the petitions are true. Since the relevant forms are not available and have not been printed, the vehicles in question cannot have the obligation of carrying those forms with the vehicle nor the vehicle could be detained for not carrying the forms in question.

(3.) APPEALS allowed.