https://www.taxtmi.com/caselaws?id=160724 Non-production of the prescribed documents and declaration at the check-post or on demand completed the contravention under section 22A(7) of the Rajasthan Sales Tax Act, 1954, because section 22A(3) required the person in charge of the vehicle to carry and produce them at that stage. Rules 62-A and 63 governed seizure, release, notice, and inquiry, but did not create any substantive right to cure the default by later production. Subsequent filing of reliable documents within the notice period did not extinguish the completed offence. The view that no offence was made out was rejected, and penalty liability was affirmed. en-us Thu, 01 Jan 1998 00:00:00 +0530 Mon, 23 Dec 2013 17:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160724 Non-production of the prescribed documents and declaration at the check-post or on demand completed the contravention under section 22A(7) of the Rajasthan Sales Tax Act, 1954, because section 22A(3) required the person in charge of the vehicle to carry and produce them at that stage. Rules 62-A and 63 governed seizure, release, notice, and inquiry, but did not create any substantive right to cure the default by later production. Subsequent filing of reliable documents within the notice period did not extinguish the completed offence. The view that no offence was made out was rejected, and penalty liability was affirmed. Case-Laws VAT and Sales Tax Thu, 01 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160724