P H ABDUL RAZAK Vs. STATE OF KERALA

JUDGEMENT

(1.) IN this petition the notice (exhibit P3) issued under section 30c of the Kerala General Sales Tax Act, 1963 is impugned.

(2.) THE main or rather the only question for consideration is the exercise of extraordinary jurisdiction under article 226 of the Constitution of India.

(3.) ON September 15, 1995, the Sales Tax Inspector of the sales tax check-post, Walayar, has recorded that even though the checking token was issued the vehicle was not brought for physical verification and it was found parked beyond the check-post. When attempt was made by the driver of the vehicle to drive away the vehicle to Tamil Nadu it has been intercepted by the police. It is seen further that on physical verification it was found that the vehicle was carrying 110 bags of cashewnuts inspite of the fact that the goods declared as per rule 27 were not cashewnuts but 3 M. tons of plantains transported from Pulayampatty to Palakkad. These aroused the suspicion as it was found at the place of the border at the check-post to the effect that the raw cashewnuts were clandestinely transported and the vehicle with the goods were handed over for examination.