Mehrotra, J. - (1.) These three petitions under Article 226 of the Constitution raise a common question of law and may be disposed of by one judgment. The prayer in these petitions is that a writ of mandamus be issued to the opposite party, the Assistant Sales Tax Officer, In charge, Check Post Hindon Bridge, Ghaziabad, directing him not to make any endorsement restraining the delivery of the goods to the petitioners.
(2.) The petitioner in Writ Case No. 342 of 1957 is the proprietor of Messrs. Jainarain Tika Ram and carries on business at Sikandrabad, district Bulandshahr. The petitioner in Writ Case No. 407 of 1957 is the proprietor of Firm Sardar Partap Singh Mahinder Singh and carries on the work of printing cloth at the outskirt of the city of Bulandshahr. Sri Moti Lal Agarwal is the petitioner in Writ Case No. 542 of 1957 and carries on the business of buying and selling cloth at Kher in the district of Aligarh. The facts set out briefly in these petitions are that under Section 28 of the U. P. Sales Tax Act, the Department has opened a check post: at the Hindon Bridge and the goods which are brought from Delhi enter Bulandshahr, Aligarh and Sikandrabad from that Bridge, At the check post the person who transports these goods has to give a declaration in a prescribed form under Section 28. From the 19th January, 1957, the officer in charge of the said check post has started the practice of noting on the motor transport receipts the following words:The goods of the R/R shall be delivered in the presence of the Sales Tax Officer concerned.
(3.) It is stated by the petitioner in the affidavit that, in view of this endorsement made on the receipt, the delivery cannot be made until the Sales Tax Officer finds time to come to the godown of the transport company and get the goods delivered in his presence. It is contended by the petitioners that this endorsement results in great hardship to the petitioners whose deliveries are detained sometimes for a very long time, as the Sales Tax Officer resides at Bulandshahr which is at some distance from the godown of the transport company. It is contended by the petitioners that Section 28 does not give power to the officer in charge of the check post to make such an endorsement. Section 28 of the U. P. Sales Tax Act provides as follows :28. (1) The State Government may by notification in the official Gazette, 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 preventing evasion of sales tax and other dues payable under this Act. (2) Every person transporting such goods as may be notified shall, at any check-post or barrier referred to in Sub-section (1), file before such officer as may be authorised by the State Government in this behalf, a declaration in such form and in such manner as may be prescribed.(3) The officer authorised by the State Government under Sub-section (2) or any other officer who may be authorised in this behalf may, for the. purpose of satisfying himself that the provisions of Sub-section (2) are not being contravened, and subject to such restrictions as may be prescribed, intercept and search any vehicle which may be suspected of contravening the said provisions.;