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Issues: Whether goods vehicle owners and transporters could be compelled to carry prescribed statutory forms and exposed to detention or penalty when the relevant forms had not been duly published or brought into force in accordance with law.
Analysis: The statutory scheme under Section 61 and Rule 43 contemplated carriage of prescribed declarations and records in specified forms. The Court held that where the forms were not properly published, or the rules were not duly amended and brought into force, the executive could not insist on compliance with unpublished forms. In the absence of proper publication of the relevant statutory forms, coercive action for non-carrying of such forms lacked legal support.
Conclusion: The transporters could not be compelled to carry the unpublished forms, and detention or penalty for alleged non-compliance was unsustainable.