Invalid notification could not support detention of truck and goods; authorities lacked jurisdiction once the declaration-form rule was quashed.

Detention and seizure of a truck carrying scooters for absence of a declaration form or road permit was unjustified once the underlying notification had been quashed. The earlier Full Bench had already held Notification No. S.O. 1432 dated 28 December 1985 invalid for violating Articles 301 and 304 of the Constitution, so the declaration-form requirement had no surviving legal force. Sales tax authorities therefore lacked jurisdiction to detain the vehicle or confiscate the goods on that basis, and release of the truck was directed forthwith.

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Issues: Whether the detention and seizure of the petitioners' truck carrying scooters for want of a declaration form or road permit was lawful after the notification requiring such form had been quashed.

Analysis: The earlier Full Bench ruling had already declared Notification No. S.O. 1432 dated 28 December 1985 invalid as being violative of Articles 301 and 304 of the Constitution of India and had quashed it. Once the notification ceased to have legal force, the requirement of carrying the declaration form could not be enforced. The sales tax authorities therefore had no jurisdiction to detain or seize the truck and goods on that basis.

Conclusion: The detention and seizure were unlawful and the truck was liable to be released forthwith. The application was allowed with costs.

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