INDORE MAHARASHTRA ROAD CARRIERS Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) WE have heard learned counsel appearing for the parties.

(2.) IN D.B. Civil Writ Petition No.5358/2001, the petitioner has prayed for the following reliefs: - "i) An appropriate writ, order or direction declaring Section 78(11) and section 78(12) of the Rajasthan Sales Tax Act, 1994 as Ultra Virus to the provisions of Constitution or unconstitutional. ii) An appropriate writ, order or direction delcaring the detention of goods and truck of the petitioner No.RJ -14 -1G -5043 by respondent No.3 on 5.10.2001 and Notice dated 5.10.2001 (Annexure 1) as well as Notice dated 15.10.2001 (Annexure -4) as illegal, unconstitutional and without jurisdiction and quash the same and direct the respondents to release the goods as well as Truck No.RJ -14 -1G -5043 immediately. iii) An appropriate writ, order or direction awarding a suitable compensation in favour of the petitioner for illegal action on the part of the respondents as well as for the loss suffered by the petitioner. iv) An appropriate writ, order or direction giving any other relief in the interest of the justice. The cost of the writ petition may kindly also be awarded to the petitioner."

(3.) IT is submitted by the petitioner that he had produced valid documents before the Assessing Authority, at the check -post. The Assessing Authority, however, without considering the validity of the documents, has imposed a penalty.