1986 (8) TMI 427

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....ransporting goods from one State to another. On 18th July, 1986, at Srinagar Check Post certain goods loaded on the truck of the petitioner were seized on the ground that relevant documents had not been produced at the check post. The petitioner, thereupon, made a representation to the Assistant Commissioner, Sales Tax, Check Post, Jhansi Division, Jhansi, respondent No. 2, under section 13-A(6....

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....we are of the opinion that this writ petition deserves to be decided finally at this very stage as contemplated by second proviso to rule 2 of Chapter XXII of the Rules of Court. We have accordingly heard counsel for the petitioner and the standing counsel for the respondents on the merits of the case. As seen above, the Assistant Commissioner refused to accept the documents which were sought t....

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....additional evidence if, inter alia, it was established that the documents could not be produced by the applicant before the trial authority. Here the case of the petitioner specifically was that the documents in question could not be produced at the check post barrier because they had been left by mistake at Nagpur. In this view of the matter the impugned order dated 1st August, 1986, passed by th....