MARUTI AGENCY SUMERPUR Vs. ASSISTANT COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) BY this writ petition, the petitioner seeks a direction to be issued to the respondent No. l to release the truck No. 4589 alongwith the goods therein, namely 150 tins of Mohak Brand Ghee (15 Kg. each) and 90 cartoons (62 No. of 1 Kg. and 36 Nos. of 1/2 K. g ). It has been prayed that the impugned notice under section 12 A dated 12. 10. 1994 may also be quashed. It has also been prayed that the impugned seizure memo Annex. l may be quashed and further the respondent No. l be restrained from passing any penalty order under section 22 (A) (7) of the Act.

(2.) BRIEFLY stated the facts of the case as alleged by the petitioner are that the petitioner is duly registered under the provisions of Rajasthan Sales Tax Act and is being regularly assessed under the Sales Tax before the C. T. O. Sumerpur. It is alleged that he purchased the goods from registered dealer M/s. Hanuman Traders vide Bill No. 22 dated 10. 10. 199. 4 (Anx. 3) and while in the way near Banad the respondents intercepted and seized the goods vide Anx. 1 and served a notice Anx. 2. The petitioner has alleged that there was no question of evasion and the truck in question was having relevant documents, therefore, seizure of the vehicle and attraction of Section 22a (7) does not arise.

(3.) MR. Kothari also moved an application challenging the vires of Section 22a (7) of the Act to the extent of quantum of penalty of 30% being unconstitutional. He prays that the amendment application may be allowed and till then the non-petitioners may be restrained from passing final order. In my view, the application cannot be allowed at this stage when the matter has been argued at length, after completion of the pleadings. The prayer for stay cannot be granted in the given facts of the case at this premature stage. However, the petitioner will be free to challenge the vires before the Division Bench as and when occasion arises and , therefore, the amendment application is dismissed at this stage.