Check-post provisions remain valid despite non-enforcement of transit-pass section, and mandamus cannot compel commencement of a statute.

Section 22A of the Rajasthan Sales Tax Act, 1954 and rules 61 to 63 of the Rajasthan Sales Tax Rules, 1955 remain valid notwithstanding the non-enforcement of section 22B, because the check-post and inspection scheme operates independently of the transit-pass provision. Non-commencement of section 22B only meant that transit passes were not being issued and the statutory presumption under that section was unavailable to the State; it did not invalidate the check-post procedure, document requirements, or seizure rules. A writ of mandamus cannot be issued to compel the State to bring section 22B into force, as commencement of such a provision lies within governmental decision-making. The challenge failed and no relief was granted.

---

---

Issues: (i) whether section 22A of the Rajasthan Sales Tax Act, 1954 and rules 61 to 63 of the Rajasthan Sales Tax Rules, 1955 were invalid because section 22B of the Act had not yet been brought into force; (ii) whether a writ of mandamus could be issued directing the State to bring section 22B of the Act into force.

Issue (i): whether section 22A of the Rajasthan Sales Tax Act, 1954 and rules 61 to 63 of the Rajasthan Sales Tax Rules, 1955 were invalid because section 22B of the Act had not yet been brought into force.

Analysis: The validity of section 22A and the connected rules had already been upheld by the Supreme Court. Section 22A itself deals with check-posts, barriers and inspection of goods in transit, and its operation is not dependent upon the enforcement of section 22B. The non-enforcement of section 22B only meant that transit passes were not being issued and the presumption under that section was unavailable to the State; it did not affect the validity of section 22A or the rules governing check-post procedure, documents and seizure.

Conclusion: The challenge to section 22A and rules 61 to 63 failed; they were held to be valid.

Issue (ii): whether a writ of mandamus could be issued directing the State to bring section 22B of the Act into force.

Analysis: The prayer sought a direction compelling the State to enforce a statutory provision. Such a command cannot be issued by mandamus to require commencement of a provision where the legislature has left its bringing into force to the appropriate governmental decision. The Court relied on the principle that enforcement of a provision by executive notification cannot be compelled through mandamus.

Conclusion: No writ of mandamus could be issued to bring section 22B into force.

Final Conclusion: The writ petition was devoid of merit, and the petitioner obtained no relief; the statutory check-post provisions were sustained and the request for a direction to enforce section 22B was rejected.

Ratio Decidendi: The validity of a transit check-post scheme is not affected by the non-enforcement of a separate provision for transit passes, and mandamus cannot be used to compel the commencement of a statutory provision.

---