TaxTMI 
TaxTMI 
1994 (10) TMI 293
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....d 815 G.P. sheets weighing about 9,100 kg. were seized. A notice under section 22A(7) was given to the driver of the aforesaid vehicle for appearing before the authorities on September 30, 1994. The petitioner has submitted the reply along with affidavit and challenged the jurisdiction of the A.C.T.O., Flying Squad, Head Quarters, Kar Bhawan, Jaipur. Fresh notices were issued on September 23, 1994 on the basis of the statement of the driver that he has disclosed that the goods were brought to Jaipur and therefore the action was proposed to be taken under section 22A(7) of the Act. In the notice it was further mentioned that the enquiry was made from the consignee M/s. Rohit Enterprises, Bombay, who has given the statement that he has not p....
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....ansactions of sale and purchase and to matters ancillary or incidental thereto; it has no power to legislate for levy of tax on sales and purchases in the course of inter-State transaction. 4.. In E.I.T.A. (India) Ltd. v. D. Dutta [1986] 63 STC 416 the Calcutta High Court has held that in the absence of provisions in the rules requiring of obtaining the permit the goods cannot be seized from the transporter. In this case also the reference has been made to the fact that the genuineness of the document is not in question. 5.. In Prakash Roadlines (P) Ltd. v. Commissioner of Commercial Taxes in Karnataka [1991] 83 STC 49 the Karnataka High Court had held that failure to produce the documents on demand, itself is not sufficient to levy the p....
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....nder free movement of the goods outside the State. 9.. So far as this argument is concerned, if the goods are being carried from one State to another then the State of Rajasthan-authorities have no jurisdiction to check it. But in the garb of the document where the goods were shown to have been consigned outside the State of Rajasthan, there may be cases of evasion of tax by preparing the false documents. It may be on the basis of definite information or some evidence which may come into the possession of the commercial taxes authorities on the basis of which there may be prima facie of opinion that the goods are to be delivered within the State of Rajasthan. In such a situation a further probe is necessary and after coming to the prima fa....
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.... of any person including the driver of the vehicle and are intended to be used against the petitioner they have the right to cross-examine the driver so that truth may come on record and they may not allege that any principle of natural justice have been violated. The action has to be taken promptly but in any case where the inquiry is likely to take number of days the vehicle cannot be detained without the proper order of the Deputy Commissioner (Administration) for seizing the vehicle. The Deputy Commissioner (Administration) can direct detention of the vehicle when it is found that the owner of the vehicle is also involved in the evasion of tax by producing false documents. In any case where the owner of the vehicle has bona fide taken ....
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....n the State of Rajasthan. In such a situation direction of the Supreme Court in S.L.P. No. 17231 of 1993 dated October 22, 1993 can be followed. Similarly any officer of the anti-evasion department who has been authorised to exercise the power as an officer-incharge of the check-post or as flying-squad officer, they may at the initial stage can also provide the similar treatment as has been given by way of interim relief by the apex Court or by way of the directions which have been given by this Court in the case of Chawla Highway Carriers (S.B. Civil Writ Petition No. 4019 of 1994 decided on August 25, 1994). But if there is any prima facie evidence, information or basis for the authorities that goods are not meant to be taken out of Rajas....