Legislative amendment rendered challenge to detention and confiscation provisions academic after replacement of the impugned rule.

Subsequent legislative amendment made the constitutional challenge to the earlier detention provisions academic. The Kerala General Sales Tax framework was amended by insertion of section 29A, which allowed detention of goods at check points without conferring confiscation power on the officer, and rule 35 was replaced by rule 35A to align with that amendment. In light of these changes, the Supreme Court found it unnecessary to examine whether the struck-down provisions of section 29 and rule 35 violated articles 19(1)(g) and 301. The appeals were disposed of as unnecessary, with no order as to costs.

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Outcome: The civil appeals were disposed of without adjudication on the constitutional challenge to the impugned provisions, in view of the subsequent legislative insertion and replacement of the relevant provisions and rules.

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