Check-post detention for way-bill defects was unjustified where alleged tax evasion lacked supporting material.

Detention of goods at the check-post was unjustified where defects in the way-bill were treated as curable but the officer ignored the explanation already on record and instead proceeded on an unsupported allegation of tax evasion. The record showed the petitioner was only a purchaser, with no material indicating any sale by it or evasion of tax on its part. The notice in form VI-B and the consequential detention and demand were therefore liable to be quashed.

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Issues: Whether the Sales Tax Officer was justified in detaining the goods at the check-post and demanding payment on the ground of defects or omissions in the way-bill and alleged evasion of tax.

Analysis: The explanation furnished by the petitioner to the notice in form VI-B was on record before the order was issued, yet it was not considered. The notice itself treated defects or omissions as curable, with release of the goods contemplated upon rectification, but the order proceeded primarily on alleged evasion of tax. The petitioner was only a purchaser and there was no material to show that it had effected any sale or that it had evaded tax. On the facts before the check-post officer, there was no justification to record a finding of tax evasion or to sustain detention on that basis.

Conclusion: The detention and demand were unjustified and the notice in form No. VI-B was liable to be quashed, along with the consequential actions.

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