Detention of carrier vehicle beyond transit check powers is impermissible where statute authorises action only against goods.

Where goods in transit are not covered by a proper way bill, the Orissa Sales Tax Act and Rules authorise seizure, unloading and confiscation of the goods after notice and an opportunity to rectify the defect or pay the amount indicated. The statutory power does not extend to detention or seizure of the carrier vehicle or boat. The authorities' remedy is confined to the goods themselves and the procedure prescribed by the Rules. On that basis, the impugned detention of the vehicle was impermissible, while proceedings against the goods could continue in the manner allowed by law.

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Issues: Whether, on detection of a defective or incomplete way bill during transit, the sales tax authorities could detain or seize the vehicle carrying the goods, or whether their power was confined to the goods themselves.

Analysis: Section 16-A of the Orissa Sales Tax Act, 1947 empowers seizure and confiscation of goods under transport when not covered by the prescribed way bill, and Rule 94(4) of the Orissa Sales Tax Rules, 1947 similarly provides for unloading, seizure and confiscation of the goods after notice and opportunity to rectify the defect or pay the indicated amount. The statutory scheme does not extend the power of detention or confiscation to the vehicle or boat carrying the goods. The remedy available to the authorities is, therefore, limited to the goods in transit and the procedure prescribed by the Rules.

Conclusion: The power of the sales tax authorities was confined to the goods and did not extend to detention or seizure of the carrier vehicle. Relief was accordingly granted to the petitioner, subject to the undertaking and bank guarantee directions.

Final Conclusion: The writ petition was allowed in substance to the extent that the impugned detention of the vehicle was held impermissible under the statute, while the authorities were left free to proceed against the goods in the manner authorised by law.

Ratio Decidendi: Where the statute authorises seizure or confiscation only of goods in transit for want of a proper way bill, the power cannot be expanded to include detention of the carrier vehicle.

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