Transit inspection tax collection requires lawful empowerment, notice, and material showing reason to believe evasion.

Transit inspection powers under the sales tax law were exercisable only by an officer duly empowered by the Commissioner and only where there was material to form a reason to believe that tax evasion had occurred. The text notes that the record did not clearly establish the officer's empowerment and did not satisfactorily show prior notice or opportunity to the affected person before collection. It also indicates that whether the goods were still in transit and whether the payment was voluntary or unauthorized were matters requiring factual material before the assessing authority. The petitioner was directed to raise the jurisdictional objections before the Sales Tax Officer and seek refund if the collection was found unauthorized.

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Issues: Whether the Sales Tax Officer had authority to collect tax from the carrier or the petitioner under the transit inspection provisions, and whether the collection could stand in the absence of notice, opportunity, and material showing reason to believe evasion of tax.

Analysis: The relevant provisions empowered inspection, unloading, seizure, and confiscation only where the goods were in transit and the officer was duly empowered by the Commissioner, with action predicated on reason to believe that tax evasion had occurred. The record did not clearly show that the officer who made the collection had the requisite empowerment, and the materials also did not satisfactorily establish that the collection was preceded by notice or opportunity to the affected person. The court noted that the dispute over whether the goods were still in transit and whether the collection was voluntary or unauthorized required the petitioner to place the relevant material before the assessing authority.

Conclusion: The matter was not finally adjudicated on the legality of the collection at that stage, and the petitioner was directed to appear before the Sales Tax Officer to raise the jurisdictional objections and seek refund if the collection was found unauthorized.

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