- (1.) Leave granted.
(2.) We have heard learned counsel for the parties. This appeal is directed against the judgment of the Punjab and Haryana High Court allowing the writ petition partly. The writ petitioner challenged the validity of Sections 37 and 38 of the Haryana Sales Tax Act in the High Court. So far as Section 38 in an earlier decision which has been affirmed by this Court in State of Haryana v. Sant Lal (1993)19 STC 321 No further need be said with respect to Section 38 of the Act.
(3.) Coming to Section 37 of the Act, its validity was also upheld by this Court in Delite Carriers (Regd.) v. State of Haryana (1990) 77 STC 170. Thus the question of validity of Section 37 is also no longer in issue. However, Sri Harish N. Salve, learned counsel for the appellant, has stated that it may be difficult for the appellant to produce some of the documents mentioned in sub-section (2)of Section 37. We may clarify the issue. Section 37 (2)reads as under." "The owner or person in charge of the goods and when the goods are carried by a goods carrier, the driver or any other person in charge of the goods carrier, shall carry with him a goods carrier record, a trip sheet or log-book (along with a challan as may b prescribed or cash 'memorandum or bill as the case may be), in respect of the goods meant for the purposes of trade and are carried by him or in the goods carier and produce the same before an Officer in charge of a check post or barrier or any other Officer of the department not below the rank of an Assistant Excise and Taxation Officer or such other Officer, as the State Government may, by notification appoint, checking the goods carrier at any other place. ;