9911796707
TMI Blog1996 (9) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... applications. As such the petitioners filed the aforesaid writ petitions in the honourable Rajasthan High Court. After the operation of the said stay order was stayed by the honourable Supreme Court, the writ petitions were transferred to this Tribunal and the Tribunal proceeded further in all these cases. As the facts are similar and law involved is same, these cases are being disposed of by this common judgment. 2.. In his application and writ petition, the petitioner Amrit Pal Singh has averred, in short, as follows. He is the owner of the Truck No. HR-26/0492. He has given it on hire to M/s. Bombay Gill Goods Corporation, Mori Gate, Delhi who carries on the business of transportation of goods. While the said truck was carrying good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s suspected. By order dated September 29, 1995 (annexure-1), the said truck was confiscated. 4.. In all these cases, it has been averred that appeals against the orders of confiscation have been filed before the Deputy Commissioner (Appeals) and they are pending. It has further been averred that the Legislature was not competent to provide provisions for confiscation in the Rajasthan Sales Tax Act, 1954, the third proviso to sub-section (7) of section 22A of the Act is ultra vires to the Constitution and confiscation is neither ancillary nor incidental to the prevention of evasion of tax. 5.. In the replies, the respondents admit almost all the averments of the applications and the writ petitions except that the third proviso to sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner-transporter has repeatedly been found in collusion with traders to avoid or evade tax. He referred Gill Sandhu Haryana Transport Co. v. State of Rajasthan (1986) RLR 49 (Raj) confirmed in appeal (1988) 25 STL 26 (Raj) in support of his contention. 8.. It is not in dispute that the Rajasthan Sales Tax Act, 1954, was enacted by the Rajasthan State Legislature under entry 54 of List II of the Seventh Schedule to the Constitution. It is well-settled law that power to legislate on a specified topic includes the power to legislate in respect of matters which may fairly and reasonably be said to be comprehended therein. The said entry conferred power upon the Rajasthan Legislature to legislate for matters ancillary or incidental includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsection (3) the officer-in-charge of the check-post or barrier has the power to seize and confiscate any goods which are being carried in any vehicle if they are not covered by the documents specified in the three sub-clauses. Sub-section (3) assumes that all goods carried in a vehicle near a check-post are goods which have been sold within the State of Madras and in respect of which liability to pay sales tax has arisen, and authorises the Check-Post Officer, unless the specified documents are produced at the check-post or the barrier, to seize and confiscate the goods and to give an option to the person affected to pay penalty in lieu of confiscation. A provision so enacted on the assumption that goods carried in a vehicle from one Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Haryana Transport Co. v. State of Rajasthan) go to show that the petitionertransporter was repeatedly found in collusion with traders to avoid or evade tax during the course of the movement of the goods through his vehicles. They cannot go to validate the said provisions of confiscation which are beyond the legislative competence of the Rajasthan Legislature. 11.. Accordingly, both the applications moved under section 8(1) of the Rajasthan Taxation Tribunal Act and the writ petitions are allowed. It is declared that the third proviso to section 22A(7), Rajasthan Sales Tax Act, 1954, was ultra vires of the Constitution of India. Orders (annexure-I in all cases) dated September 29, 1995 confiscating the said trucks are quashed. No order as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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