https://www.taxtmi.com/caselaws?id=150281 Transit seizure powers enacted to curb sales tax evasion were held valid only as ancillary measures, not as authority for confiscatory seizure or monetary exaction where tax liability or evasion is not established. The Punjab and Haryana High Court held section 14-B(8) of the Punjab General Sales Tax Act, 1948 ultra vires to the extent it authorised seizure and release on payment of money in the circumstances described, and ruled that the check-post officer lacked jurisdiction on the facts because the record did not show taxable liability in the State or deliberate evasion. The seizure and recovery were therefore quashed and the amount ordered refunded. en-us Fri, 05 May 1972 00:00:00 +0530 Sat, 11 May 2013 11:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150281 Transit seizure powers enacted to curb sales tax evasion were held valid only as ancillary measures, not as authority for confiscatory seizure or monetary exaction where tax liability or evasion is not established. The Punjab and Haryana High Court held section 14-B(8) of the Punjab General Sales Tax Act, 1948 ultra vires to the extent it authorised seizure and release on payment of money in the circumstances described, and ruled that the check-post officer lacked jurisdiction on the facts because the record did not show taxable liability in the State or deliberate evasion. The seizure and recovery were therefore quashed and the amount ordered refunded. Case-Laws VAT and Sales Tax Fri, 05 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150281