https://www.taxtmi.com/caselaws?id=158689 Section 78 of the Rajasthan Sales Tax Act, 1994 authorises interception and inspection of goods in transit by the empowered officer, and supports seizure and penalty where prescribed documents are absent, false, or forged. A circular dated 11 October 1995 could not curtail that statutory power or create immunity from action under the Act. The record showed notice, hearing, and an explanation from the transport company's representative before penalty was imposed, so the enquiry requirement was satisfied. Transfer of the file under section 41 was also upheld as an administrative step causing no shown prejudice. en-us Tue, 29 Oct 1996 00:00:00 +0530 Tue, 05 Nov 2013 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158689 Section 78 of the Rajasthan Sales Tax Act, 1994 authorises interception and inspection of goods in transit by the empowered officer, and supports seizure and penalty where prescribed documents are absent, false, or forged. A circular dated 11 October 1995 could not curtail that statutory power or create immunity from action under the Act. The record showed notice, hearing, and an explanation from the transport company's representative before penalty was imposed, so the enquiry requirement was satisfied. Transfer of the file under section 41 was also upheld as an administrative step causing no shown prejudice. Case-Laws VAT and Sales Tax Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158689