P VENKATACHALAPATHI Vs. COMMERCIAL TAX INSPECTOR INTELLIGENCE SECTION

JUDGEMENT

(1.) The petitioners in these writ petitions assail the constitutionality or validity of section 28-A of the Mysore Sales Tax Act, 1957.

(2.) The said section - to the provisions of which we shall make a detailed reference later - was introduced into the principal Act by the Mysore Sales Tax (Third Amendment) Act, 1961, on 1st December, 1961. The section as originally introduced had six sub-sections. The first empowered the State Government to establish check posts or erect barriers at such place or places in the State as may be notified if it considers necessary to do so, with a view to prevent or check evasion of tax under the Act. Sub-section (2) provided, among other things, that the owner or person in charge of a goods vehicle should, in addition to a goods vehicle record or a trip sheet, carry with him a document called a bill of sale or a delivery note containing the prescribed particulars and produce the same before the officer in charge of the check post or barrier or any other officer empowered by the State Government. In the case of goods entering or leaving the State limits, such person was further required to give a declaration in the prescribed form. Sub-section (3) required him to stop his vehicle at every check post or barrier or at any other place when so required by the officer empowered by the State Government, to enable the officer to inspect the goods carried in the vehicle and the records relating thereto. Sub-sections (4) and (5) declared that the officer in question shall have the power to seize and confiscate goods not covered by the documents mentioned above or in the case of goods moving across the State limits, if the declaration mentioned above is false. A proviso stated that before taking action for confiscation of goods the officer shall give the person affected an opportunity of being heard and make an enquiry in the manner prescribed. Sub-section (6) gave the option to the owner of the goods or the person in charge of the goods to pay in lieu of confiscation a certain amount specified in the sub-section.

(3.) By Notification No. F.D. 383 CSL. 61 dated 20th November, 1962, published in the Mysore Gazette of 22nd November, 1962, Part II-A was added to the Mysore Sales Tax Rules, 1957, containing rules 23-B, C, D, and E. Rule 23-B prescribed the particulars to be contained in a bill of sale or delivery note referred to in sub-section (2) of section 28-A. Rule 23-C stated that the declaration required by the said section should be in Form No. 34. Rules 23-D and 23-E prescribed the details relating to the inspection and confiscation of goods.