EAST INDIA TRANSPORT AGENCY Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE petitioner, a transporter, aggrieved by the order seizing the goods and imposing penalty by invoking section 31 (2a), (2b) and (3) of the Bihar Finance Act, 1981 (hereinafter called "the Act") has filed this writ petition.

(2.) WHILE challenging the legality of the order, learned counsel for the petitioner advanced arguments challenging the vires of section 31, in particular, 31 (2a) of the Act.

(3.) THE learned Advocate-General, though advanced arguments supporting the vires of the provisions challenged, could not satisfactorily answer the defects on factual aspects mentioned above.