N.D.Ojha, J. - (1.) The petitioner carries on business of transporting 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.
(2.) 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) of the U. P. Sales Tax Act, 1948 (hereinafter referred to as the Act). The petitioner sought permission to produce the relevant documents in regard to the consignment in question which could not be produced by the driver at the check post. The case of the petitioner was that these documents had by mistake been left by the driver at the Nagpur office of the petitioner and they had subsequently been received at the Kanpur office. The Assistant Commissioner refused to accept those documents and held that since those documents were not produced at the check post it could not be said with any amount of certainty that they were left by mistake at Nagpur.
(3.) As the respondents are represented by their standing counsel and there is no private party to be served, on the facts of the instant case, 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.;