Presumption of regularity in tax seizure proceedings sustains penalty where coercion is alleged without supporting material.

A challenge to seizure and penalty failed because the driver's own declaration did not record any handing over of documents to a khalasi or any coercion at the check-post. The decisive point was whether the relevant permits and tax documents were in the vehicle when it was intercepted, and the record did not displace the presumption of regularity attaching to official acts. A belated, unsupported allegation of coercion was insufficient to rebut that presumption. The seizure and consequential penalty orders were therefore treated as lawful and valid.

---

---

Issues: Whether the seizure of the consignments and the consequential penalty orders were invalid on the ground that the documents and permits had been entrusted to the khalasi and were not produced because of alleged coercion by the check-post authorities.

Analysis: The decisive question was whether the driver had actually been in possession of the relevant sales tax permits and other documents when the vehicle was intercepted, or whether the vehicle had been taken away from the check-post without production of any document. The written declaration of the driver did not mention any khalasi or any handing over of documents to the authorities, and no allegation of coercion had been raised at the earliest stage before the Commercial Tax Officer. In these circumstances, the official acts of the revenue officers were entitled to the presumption of regularity, and there was no material to displace that presumption.

Conclusion: The seizure and the penalty orders were held to be lawful and valid, and the challenge failed.

Final Conclusion: The application was rejected in full, and the revenue authorities' actions were sustained.

Ratio Decidendi: Official acts of revenue authorities carry a presumption of regularity, and a party challenging seizure and penalty must rebut that presumption with cogent material; a belated and unsupported allegation of coercion is insufficient.

---