Detention of goods in transit requires statutory verification and material support; unsupported suspicion cannot justify release denial.

Detention of goods in transit under section 42 of the Tamil Nadu General Sales Tax Act, 1959 is confined to verifying whether the goods carried involved a sale or purchase and whether the tax due on that transaction was properly paid or accounted for in the accompanying documents. The detention order failed to show any examination of those statutory questions, and the form XX declaration was not found false or bogus. The grounds based on unloading at a different place, alleged disobedience of stop directions, and suspicion were not supported by material. The detention was therefore unauthorised and the consignment was liable to be released.

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Issues: Whether the detention of the consignment under section 42 of the Tamil Nadu General Sales Tax Act, 1959 was valid.

Analysis: The power to detain a consignment under section 42 is confined to verifying whether there has been a sale or purchase of the goods carried and whether tax due on such transaction has been properly paid or accounted for in the accompanying documents. The detention order did not show that the officer examined these statutory questions or found the form XX declaration to be false or bogus. The first ground, relating to unloading at a different place, was supported by an acceptable explanation. The second ground was not independently sustainable. The third ground failed because there was no proof that the vehicle had been directed to stop at the check-posts or that any such direction was disobeyed. The final ground rested only on suspicion, which cannot replace proof or reasonable grounds.

Conclusion: The detention was not authorised by section 42 and the consignment was liable to be released. The petition was rightly allowed in favour of the assessee.

Final Conclusion: The statutory power of detention cannot be exercised on unsupported suspicions or on grounds unconnected with the limited enquiry mandated by the Act.

Ratio Decidendi: Detention of goods in transit is lawful only when exercised for the limited statutory purpose of verifying tax liability and must rest on reasonable grounds supported by material, not on mere suspicion.

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