1996 (9) TMI 595

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....5, (Dalpat Raj Bhandari v. Union of India) the Tribunal did not pass any order on these applications. As such the petitioners filed the aforesaid writ petitions in the honourable Rajasthan High Court. After the operation of the said stay order was stayed by the honourable Supreme Court, the writ petitions were transferred to this Tribunal and the Tribunal proceeded further in all these cases. As the facts are similar and law involved is same, these cases are being disposed of by this common judgment. 2.. In his application and writ petition, the petitioner Amrit Pal Singh has averred, in short, as follows. He is the owner of the Truck No. HR-26/0492. He has given it on hire to M/s. Bombay Gill Goods Corporation, Mori Gate, Delhi who carri....

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....gainst the transporter as collusion in between the transporter and the traders was suspected. By order dated September 29, 1995 (annexure-1), the said truck was confiscated. 4.. In all these cases, it has been averred that appeals against the orders of confiscation have been filed before the Deputy Commissioner (Appeals) and they are pending. It has further been averred that the Legislature was not competent to provide provisions for confiscation in the Rajasthan Sales Tax Act, 1954, the third proviso to sub-section (7) of section 22A of the Act is ultra vires to the Constitution and confiscation is neither ancillary nor incidental to the prevention of evasion of tax. 5.. In the replies, the respondents admit almost all the averments of ....

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....eply, it was contended by the learned counsel for the department that the petitioner-transporter has repeatedly been found in collusion with traders to avoid or evade tax. He referred Gill Sandhu Haryana Transport Co. v. State of Rajasthan (1986) RLR 49 (Raj) confirmed in appeal (1988) 25 STL 26 (Raj) in support of his contention. 8.. It is not in dispute that the Rajasthan Sales Tax Act, 1954, was enacted by the Rajasthan State Legislature under entry 54 of List II of the Seventh Schedule to the Constitution. It is well-settled law that power to legislate on a specified topic includes the power to legislate in respect of matters which may fairly and reasonably be said to be comprehended therein. The said entry conferred power upon the Raj....

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.... power to legislate in respect of taxes on sale or purchase of goods. By subsection (3) the officer-in-charge of the check-post or barrier has the power to seize and confiscate any goods which are being carried in any vehicle if they are not covered by the documents specified in the three sub-clauses. Sub-section (3) assumes that all goods carried in a vehicle near a check-post are goods which have been sold within the State of Madras and in respect of which liability to pay sales tax has arisen, and authorises the Check-Post Officer, unless the specified documents are produced at the check-post or the barrier, to seize and confiscate the goods and to give an option to the person affected to pay penalty in lieu of confiscation. A provision ....