Writ relief and transit detention: suppression of material facts and statutory inspection power defeated the challenge.

Writ relief under Article 226 may be refused where the petitioner suppresses material facts and appears to engage in forum shopping; the Court found the non-disclosure of a pending and later withdrawn tribunal appeal fatal to entertainment of the petition. Detention of goods in transit was also upheld as within statutory jurisdiction, because the power under the Tamil Nadu sales tax law extends to inspecting documents, verifying the genuineness of the transaction, and preventing tax evasion; a bare assertion that no sale occurred in Tamil Nadu did not invalidate the detention. The challenge failed and costs were imposed.

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Issues: (i) Whether a writ petition challenging detention of imported goods could be entertained when the petitioner had suppressed the pendency and withdrawal of an earlier appeal before the statutory tribunal. (ii) Whether the detention of goods under the Tamil Nadu sales tax law was without jurisdiction on the ground that there was no sale in Tamil Nadu.

Issue (i): Whether a writ petition challenging detention of imported goods could be entertained when the petitioner had suppressed the pendency and withdrawal of an earlier appeal before the statutory tribunal.

Analysis: The writ remedy under Article 226 is discretionary and requires candour from the litigant. The petitioner had filed an appeal before the tribunal, allowed the matter to proceed there, and then approached the High Court without fully disclosing those facts. The later withdrawal of the appeal after filing of the writ petition, coupled with incomplete disclosure, showed lack of clean hands and an attempt at forum selection.

Conclusion: The writ petition was not fit for entertainment on account of the petitioner's conduct, and the objection based on suppression was sustained.

Issue (ii): Whether the detention of goods under the Tamil Nadu sales tax law was without jurisdiction on the ground that there was no sale in Tamil Nadu.

Analysis: Section 42 of the Tamil Nadu General Sales Tax Act, 1959 empowers detention and inspection of goods in transit where the authorities doubt the genuineness of documents or the transaction. The Court held that this power can be exercised to verify the origin and nature of the transaction and to prevent tax evasion. The authorities were therefore not shown to lack jurisdiction merely because the petitioner asserted that no sale had occurred in Tamil Nadu.

Conclusion: The detention could not be struck down as without jurisdiction, and the petitioner's challenge on merits failed.

Final Conclusion: The challenge to the detention order failed, the Court declined to interfere, and the matter was left to the authorities to consider the objections and proceed in accordance with law, with costs imposed on the petitioner.

Ratio Decidendi: Writ relief may be refused where the petitioner suppresses material facts and, in transit detention matters, statutory power to detain goods may be exercised to verify the genuineness of documents and prevent tax evasion.

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