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Issues: Whether goods transported through the State under a duly obtained and surrendered transit pass could be detained and seized on the basis of enquiries about the source, origin, consignee, or destination of the goods.
Analysis: Under Section 28-B read with Rule 87 of the U.P. Trade Tax Act, 1948 and the U.P. Trade Tax Rules, 1948, the department's concern in a transit movement is limited to ensuring that the consignment entering the State is taken out within the prescribed transit time and remains intact. Rule 87(3) confines the inquiry to whether the goods taken out of the State are the same as those mentioned in the trip sheet. Where there is no dispute that the vehicle crossed the State boundary, reached the exit check post within time, unloaded nothing within the State, and the goods tallied in quality, quantity, and specification, detention on irrelevant considerations of origin or destination is unwarranted.
Conclusion: The detention and seizure were illegal and unsustainable; the goods were liable to be released to the petitioner.
Final Conclusion: The writ petition succeeded, and the impugned detention order was quashed with a direction for immediate release of the seized goods.
Ratio Decidendi: In a transit pass case, the tax authority cannot detain goods merely to enquire into their origin or destination once the statutory transit conditions are satisfied and the consignment is shown to have passed through the State intact.
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