Transit penalty under sales tax law lies against the carrier, not the consignee paying to release detained goods.

Penalty for carrying goods in transit without prescribed documents under section 22A of the Rajasthan Sales Tax Act, 1954 is primarily attributable to the transporter or person in charge of the vehicle. The consignee does not acquire an independent right to challenge that penalty merely because he pays the amount to secure release of the goods. The scheme of section 22A places the transit obligation on the carrier, and the later introduction of a provision allowing an owner of goods to apply for party status reinforced that such a right did not exist by default. The appellate orders setting aside the penalty were therefore unsustainable.

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Issues: Whether a consignee could challenge a penalty imposed under section 22A of the Rajasthan Sales Tax Act, 1954 on the transporter for carrying goods in transit without the prescribed documents.

Analysis: Section 22A(3) obliges the owner or person in charge of the vehicle to carry the prescribed records and declaration. Sections 22A(5) and 22A(6) authorize seizure where goods in transit are not covered by the prescribed documents or where the declaration is false. Section 22A(7) permits penalty on the owner or person in charge of the goods for such breach after hearing. The scheme of the provision shows that the liability during transit is primarily that of the transporter or carrier, and the consignee does not become the statutory person proceeded against merely because he later pays the penalty to secure release of the goods. The subsequent introduction of section 78(6) in the Rajasthan Sales Tax Act, 1994, enabling an owner of goods to become a party on application, reinforced that the earlier provision did not confer such a right by default.

Conclusion: The consignee had no right to challenge the penalty imposed on the transporter, and the orders of the appellate authorities setting aside the penalty were unsustainable.

Ratio Decidendi: Under section 22A of the Rajasthan Sales Tax Act, 1954, penalty for carrying goods in transit without prescribed documents is ordinarily recoverable against the transporter or person in charge, and the consignee acquires no independent right to assail that penalty merely because he secures release of the goods by payment.

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