https://www.taxtmi.com/caselaws?id=150213 A check-post authority must make a prima facie reasonable enquiry into accompanying documents and surrounding circumstances before alleging wilful contravention or tax evasion in goods transport. Where documents showed commission sale in one instance and movement from branch to head office for export in another, mere interception of the goods was insufficient to support a finding of evasion. The owners and persons truly affected by the notices were not strangers and could challenge them as aggrieved persons. On that basis, notices issued on an unsupported assumption of irregular transport and wilful contravention were treated as without jurisdiction and illegal. en-us Mon, 22 Nov 1971 00:00:00 +0530 Fri, 10 May 2013 12:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150213 A check-post authority must make a prima facie reasonable enquiry into accompanying documents and surrounding circumstances before alleging wilful contravention or tax evasion in goods transport. Where documents showed commission sale in one instance and movement from branch to head office for export in another, mere interception of the goods was insufficient to support a finding of evasion. The owners and persons truly affected by the notices were not strangers and could challenge them as aggrieved persons. On that basis, notices issued on an unsupported assumption of irregular transport and wilful contravention were treated as without jurisdiction and illegal. Case-Laws VAT and Sales Tax Mon, 22 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150213