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TMI Blog2001 (11) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... heck Post, Sendhwa. Facts of the case lie in a narrow compass. 2. On September 19, 1989, the Sales Tax Sleuths intercepted one truck bearing No. MKO 9186 at Sendhwa check-post, which was carrying Indian-made foreign liquor (IMFL)-400 bottles from Maharashtra to Madhya Pradesh. The person in-charge of offending truck carrying the liquor was asked to produce the necessary documents so as to satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper and that the person concerned failed to file and satisfy the authorities for want of documents that they have complied with the rules and paid the tax. Accordingly, the penalty was imposed. It is this order which is impugned in this petition. Pending writ, the petitioner had also challenged this impugned order in revision. The revisionary authority also dismissed the revision by its order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner for the first time before the revisionary authority in support of their case and then came to a conclusion that the seizure made by the authorities under section 29-A of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) while seizing the liquor is legal and proper and that petitioner and the person from whose possession the liquor in question was seized failed to sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir opinion, it was a case falling in sub-section (a), (b) and (c) of section 29-A(8) because the documents filed by the petitioner were not found to be in conformity with the requirement and hence, a case of contravention of these sub-sections was made out empowering the check-post officer to seize the goods and impose the penalty. 8.. In my opinion, if the two authorities under the Act come to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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