Prior written order required for transit detention and penalty collection; unlawful recovery must be refunded.

Penalty could not be collected, and the vehicle and goods could not be detained in transit, without a prior written order authorising such action. The record did not show that an order imposing penalty had been passed or served before detention and collection, so the procedure was not complied with. The resulting seizure-related action was therefore contrary to the governing process and unlawful. The amount collected was directed to be refunded.

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Issues: Whether penalty could be collected and the vehicle and goods detained without a prior written order, and whether the amount collected was liable to be refunded.

Analysis: The petitioner's vehicle carrying goods was stopped in transit and penalty was demanded and collected before any order imposing penalty was shown to have been passed or served. The record did not establish compliance with the procedural requirement that seizure, detention, or penalty action be preceded by an order. In these circumstances, the action was held to be contrary to the governing procedure and therefore illegal.

Conclusion: The collection of penalty and detention of the vehicle and goods without a prior order was unlawful, and the amount collected was directed to be refunded.

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