https://www.taxtmi.com/caselaws?id=157151 Section 22A of the Rajasthan Sales Tax Act, 1954 and rules 61 to 63 of the Rajasthan Sales Tax Rules, 1955 remain valid notwithstanding the non-enforcement of section 22B, because the check-post and inspection scheme operates independently of the transit-pass provision. Non-commencement of section 22B only meant that transit passes were not being issued and the statutory presumption under that section was unavailable to the State; it did not invalidate the check-post procedure, document requirements, or seizure rules. A writ of mandamus cannot be issued to compel the State to bring section 22B into force, as commencement of such a provision lies within governmental decision-making. The challenge failed and no relief was granted. en-us Tue, 19 Apr 1988 00:00:00 +0530 Mon, 30 Sep 2013 17:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157151 Section 22A of the Rajasthan Sales Tax Act, 1954 and rules 61 to 63 of the Rajasthan Sales Tax Rules, 1955 remain valid notwithstanding the non-enforcement of section 22B, because the check-post and inspection scheme operates independently of the transit-pass provision. Non-commencement of section 22B only meant that transit passes were not being issued and the statutory presumption under that section was unavailable to the State; it did not invalidate the check-post procedure, document requirements, or seizure rules. A writ of mandamus cannot be issued to compel the State to bring section 22B into force, as commencement of such a provision lies within governmental decision-making. The challenge failed and no relief was granted. Case-Laws VAT and Sales Tax Tue, 19 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157151