9911796707
TMI Blog1999 (2) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... extraordinary jurisdiction of this Tribunal in a matter under the Rajasthan Sales Tax Act, 1994 (the 1994 Act). 2.. The brief facts of the case are that the respondent-ACTO claimed to have intercepted and checked truck No. HYO 6385 on September 6, 1996 en route to Delhi from Rajasthan at the Nimrana turning, Shahjahanpur. (The petitioner claims that the truck was intercepted and checked at the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was involved and therefore in exercise of the powers conferred by section 78(4)(b) of the 1994 Act, the 360 bags weighing 9,000 kg. of plastic granules were seized along with the audio-visual tapes. The petitioner was the carrier. A notice was issued on September 6, 1996 to the person-in-charge of the vehicle under section 77(1) read with section 78(5) of the 1994 Act asking for clarifications. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rim order of this Tribunal the granules seized were released. The petition seeks the quashing of the seizure memo and the notices dated September 6, 1996 and September 13, 1996. 4.. We have heard the learned counsel for the parties and considered the material on record including the original record of the ACTO. 5.. It is clear from the record of the ACTO that the consignment of the audio-visua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer v. Sodhi Transport Company [1998] 108 STC 490, held with respect to analogous provisions in section 22A of the Rajasthan Sales Tax Act, 1954 (the 1954 Act) that if a vehicle was carrying goods from one State to another State through Rajasthan even with a view to evade the tax of the other State the authority empowered under the 1954 Act has no jurisdiction to impose any penalty under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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