NARENDRA MOHAN KASLIWAL, J. - (1.) M /s Gill Sandhu Haryana Transport Co. (here in after referred to as 'the petitioner') has filed this writ petition challenging the provisions of Section 22A of the Rajasthan Sales Tax Act, 1954 (here in after referred to as 'the Act') in so far as it authorises the seizure of goods and. documents. It has also been prayed that a direction be given to the Assistant Commercial Taxes Officer, Anti Evasion, Head Office Circle, Jaipur to release the seized goods and documents of the petitioner. A prayer has also been made to direct the State Government to frame to suitable Rules and forms for the issue of transit pass as contemplated under Section 22B of the Act.
(2.) BRIEF facts leading to this writ petition are that the petitioner is a registered partnership firm having its head office at Naya Bazar, New Delhi and Branch Office at Agra Road, Jaipur. The petitioner is carrying on the business of transporting goods from one place to another. According to the petitioner, the modus operandi of its business is that the consignors come at the place of its business and intimate that the goods are to be sent from a particular place to another destination. The petitioner takes delivery of the goods and issues goods receipts (GR) in which the name of the consignor is written. The GR is a document of title in respect of the goods. The delivery of the goods can be made only at the destination to the person who produces the goods receipt. The petitioner notes down the name of the consignee, which is intimated to it by the consignor. According to the trade usages and practice, the petitioner is not under any obligation to verify the name and address of the consignor or the consignee, nor the reasons for the despatch of the goods to a particular destination. The petitioner is only concerned with the freight which is payable to it in connection with the despatch of the goods from one place to another.
(3.) THE case of the petitioner is that certain parties booked their goods from Delhi for Jaipur, Jodhpur and Indore. The goods were loaded in truck No. HRU 2995. The truck left Delhi on September 18, 1985 in the evening. The truck was accompanied with copies of the bills of sale along with the challan and the goods receipts.;