Check post detention powers under sales tax law are limited to bona fide tax verification; mala fide detention is not protected.

Statutory detention of goods at a check post under the Andhra Pradesh General Sales Tax Act is confined to verifying whether the goods were sold or purchased, whether the transaction is taxable, and whether it is properly accounted for. Where the dealer produced supporting documents and the supply authorities clarified that no permit or levy-free certificate was required, continued detention of rice was treated as unjustified and mala fide. The civil suit was not barred by Section 36 because the challenge was to the alleged bad-faith detention, not to a valid assessment or order under the Act.

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Issues: Whether the check post officer's detention of the rice stock was justified under the Andhra Pradesh General Sales Tax Act and whether the civil suit was barred by Section 36 of the Act.

Analysis: The statutory power under Section 29(2) authorises stoppage and examination of goods vehicles only to ascertain whether the goods carried have been sold or purchased and whether the transaction is liable to tax and properly accounted for. On the facts, the dealer had produced the credit bill, way-bill and the District Supply Officer's proceedings stating that no permit or levy-free certificate was necessary. The continued detention of the rice, even after such clarification, was held to be without good reason and therefore mala fide. Section 29(3)(b) was held to contemplate action by the empowered check post officer in the course of lawful detention to prevent tax evasion, not a belated direction by a superior officer after the goods had remained detained for months. Section 36 was held not to bar the suit because the grievance was directed against the alleged mala fide detention, not against setting aside or questioning a valid assessment, order or decision under the Act.

Conclusion: The detention was unauthorised and mala fide, and the civil suit was maintainable; the objection to jurisdiction failed.

Ratio Decidendi: A statutory power to detain goods at a check post must be exercised only for the limited purpose authorised by the Act and within the bounds of bona fide necessity; a mala fide or unjustified detention is not protected by the statutory bar on civil suits.

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