NARENDER KUMAR Vs. STATE OF HARYANA

JUDGEMENT

(1.) Nobody was present on behalf of the petitioner even on 21.05.2003 when the Court directed the matter to be adjourned in the interest of justice and an intimation to be sent to the counsel for the petitioner. As per report of the Registry letter was sent to the counsel. Despite that nobody is present on behalf of the petitioner. It may be noticed that even on earlier occasions no body has ap-peared. There is no alternative before the Court except to proceed with the matter in ac-cordance with law.

(2.) Challenge in this petition under Article 226 of the Constitution of India is to the amendment in the Haryana Sales Tax Act by Amending Act No. 3 of 1983 regarding amendment of Section 37 and Section 2(9) of the Haryana General Sales Tax Act, 1973 and for quashment of imposition of penalty upon the petitioner vide impugned order dated 12.08.1987 Annexure P/2 to the writ petition.

(3.) It has been noticed in the impugned order that on 12.08.1987 while the staff of the Sales Tax Department was conducting a checking near Dimple Cinema, Jagadhri, a three wheeler No. HNA-3842 was detected carrying nine bags of Aluminium and Brass utensils. The incharge of the goods Roshan Lal disclosed that he had loaded the goods from within the Jagadhri Municipal limits and had no documents of sale except one summary No. 7 of Railway Out Agency Yamuna Nagar covering the above goods. All the nine bags were bearing railway R.R. No. and weight of the goods. The petitioner claimed that the goods were covered by the railway R.R. and were property of the railwaysand could not be checked by the department. In fact the petitioner also declined to disclose the name of the owner of the goods. The authorities while holding herein after imposed the penalty of Rs.2500/- upon the petitioner under Section 37(6) of the Act :-