M.L.Chaturvedi, J. - (1.) This is a petition under Article 220 of the Constitution praying for the issue of a writ of certiorari quashing certain Notifications issued by the respondents, and for the issue of a writ of mandamus directing the respondents not to enforce the provisions contained in Section 16 of the U.P. Sales Tax (Amendment) Act XIX of 1956 and also the provisions contained in Rule 83 of the U. P. Sales Tax Rules.
(2.) The petitioner is a transport company which transports goods for hire between Delhi and certain towns in the State of Uttar Pradesh. While coming from Delhi, its vehicles have to pass in some cases through Ghaziabad in the district of Meerut and in other cases through Kosi Kalan in the district of Mathura. The original Sales Tax Act did not contain any provision for setting of check barriers at places where the vehicles entered the State, of Uttar Pradesh. The State Legislature passed the U. P. Sales Tax (Amendment) Act, 1956, adding Section 28 to the U. P. Sales Tax Act, 1948.
(3.) Sub-section (1) of Section 28 provides that the State Government may set up and erect, in such manner as may be prescribed, check posts and barriers at any place in the State with a view to prevent evasion of Sales Tax and other dues payable under this Act. Sub-section (2) then casts a duty on every person transporting such goods to file before an officer a declaration in such form and in such manner as may be prescribed. Subsection (3) authorises the officer concerned to intercept end search any vehicle for the purpose of satisfying himself that the correct declaration under Sub-section (2) has been given. After the enactment of the above section, Rule 83 was added to the Rules and this rule lays down the details for the establishment of the check posts. The petitioner appears to dislike the provisions of the section and the rule. Hence this petition.;