https://www.taxtmi.com/caselaws?id=171657 Rule 84(1) of the U.P. Trade-tax Rules was construed as permitting only temporary stopping of a vehicle for inspection of goods or unloading, for the time reasonably necessary for that purpose. It did not authorise prolonged detention or seizure for months, and such detention by trade-tax authorities was therefore unlawful. The prolonged detention was treated as a wrongful exercise of statutory power causing loss, and the court held that public law relief was available in writ jurisdiction. Compensation was directed for the illegal detention, and departmental proceedings were ordered against the responsible officials to ensure administrative accountability. en-us Fri, 11 Aug 2000 00:00:00 +0530 Tue, 28 Jul 2015 16:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171657 Rule 84(1) of the U.P. Trade-tax Rules was construed as permitting only temporary stopping of a vehicle for inspection of goods or unloading, for the time reasonably necessary for that purpose. It did not authorise prolonged detention or seizure for months, and such detention by trade-tax authorities was therefore unlawful. The prolonged detention was treated as a wrongful exercise of statutory power causing loss, and the court held that public law relief was available in writ jurisdiction. Compensation was directed for the illegal detention, and departmental proceedings were ordered against the responsible officials to ensure administrative accountability. Case-Laws VAT and Sales Tax Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171657