9911796707
TMI Blog1994 (5) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... barrier, the respondent No. 2 stopped the truck near Bijalpur and brought it to Navlakha Complex. The vehicle was searched and goods and documents were inspected. The documents were found in order. Yet, the vehicle and the goods were seized vide seizure memo (annexure P4). The respondent No. 2 felt that the value indicated in the documents was less than the value prevailing in the market. He, therefore, issued notice to the petitioner under section 29-A(11) of the Act. The notice is marked as annexure P6. Dubbing the seizure (annexure P4) and the notice (annexure P6) as without jurisdiction, the petitioners have filed this writ petition for appropriate reliefs. 2.. I have heard both the sides. 3.. The counsel for the petitioner contends ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision of the Act. 5.. It is apt to notice the relevant provisions. Section 29-CC(3) of the Act provides as under"If the officer referred to in sub-section (2) finds on the inspection of the vehicle that the transporter is not carrying the documents referred to in subsection (1) or the documents being carried are not in order or the transporter is not carrying a copy of the declaration referred to in sub-section (2), he may direct the transporter to take the vehicle along with the goods and the documents to the nearest check-post or the circle or the sub-circle office to be named by him and stop it and keep it stationary there till such time as may be required for action in accordance with the provisions of section 29-A." 6.. It is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o in this section as the transporter) shall carry with him an invoice, bill or challan or any other document, by whatever name called, issued by the consignor of the goods giving such particulars as may be prescribed." 9.. Section 29-A(11) of the Act provides as under"If the check post officer is not so satisfied, he shall record his findings accordingly giving reasons therefor and he shall serve on the transporter a notice in writing requiring him to show cause, ordinarily within fifteen days of the service of the notice, why a penalty as specified in the notice, which shall be equal to three times the amount of tax which would have been payable if the goods were sold within the State on the date of such seizure, should not be imposed up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " as prescribed, must exist for the exercise of the jurisdiction under the relevant provision. In the instant case, periphery is indicated by section 29-CC of the Act and it is not suggested that the transporter committed any lapse as envisaged. 12.. The illation is that once on inspection it was found that the vehicle had all the documents, legible, complete and correct and thus, in order, as are required under the law, no occasion arose for seizure of the vehicle/goods or for initiation of proceedings by the impugned notice or proposal for penalty in terms of section 29-A(11) of the Act. True it is that a notice could be discharged in terms of section 29-A(12) of the Act, but then this presupposes a valid notice. Here I find that invali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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