Check-post detention ends once sales tax penalty is paid; continued seizure lacks statutory authority

Section 28A(6) of the Karnataka Sales Tax Act confines check-post detention to cases where the penalty under section 28A(4) remains unpaid; once the penalty is paid, the officer has no general power to retain goods for further investigation. Continued detention after payment is without authority of law, and instructions from superior officers cannot validate an unauthorised seizure. The detained goods were therefore ordered to be released to the petitioner.

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Issues: Whether the goods detained at the check post could be retained after the penalty under section 28A of the Karnataka Sales Tax Act, 1957 had been paid, and whether the detention was without authority of law.

Analysis: The power of the officer-in-charge of a check post under section 28A(6) is confined to taking possession of goods only when the penalty levied under section 28A(4) is not paid. The statute does not confer any general power of seizure or detention for further investigation after payment of the penalty. The scheme of the provision is restrictive and must be strictly construed. Since the penalty had in fact been imposed and paid, continued detention of the goods could not be justified. A seizure not authorised by the statute is illegal, and instructions from superior officers cannot validate an act that is otherwise without legal sanction.

Conclusion: The detention of the goods was illegal, and the petitioner was entitled to release of the detained articles.

Final Conclusion: The writ petition succeeded, and the respondents were directed to return the detained goods to the petitioner.

Ratio Decidendi: Under section 28A(6) of the Karnataka Sales Tax Act, 1957, detention of goods at a check post is permissible only when the penalty levied under the section remains unpaid; once the penalty is paid, further detention or seizure is without authority of law.

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