N.K.JAIN, J. - (1.) SINCE all the writ petitions raise a common question of law and fact they are being disposed of by this common order. Brief facts of said writ petitions are as follows:
(2.) BY this writ petition, the petitioner seeks a direction to be issued to the respondent no. 2 to release the vehicle no. RJ -14 -G -1588 along with the goods and documents seized on 28.12.1994 and prays that the respondent no. 2 be directed not to impose any penalty under Section. 22A(7) of the Rajasthan Sales Tax Act and quash such penalty order if passed during the pendency of the writ petition. It has also been prayed that may be held that the respondents are not entailed to intercept and seize the vehicle and goods which are merely passing through the State of Rajasthan and guidelines may be laid down for the authorities of the Commercial Taxes Department for exercise of their powers under Section 22A of the Rajasthan Sales Tax Act. The petitioner's case is that on 28.12.1994 when the truck No. RJ -14 -G -1588 of the petitioner was coming from Delhi on its way to Bombay, the respondent no. 2 intercepted the said truck at Sahjhanpur check -post and seized the vehicle along with the goods vide Anx. 1 dt. 28112.1994 which is lying at Kar Bhawan, Jaipur. It his alleged that the said truck was merely passing through the State of Rajasthan on its way to Bombay and all the goods except 270 Kgs. under one of the challans out of two was to be unloaded at Jaipur. The petitioner has been served with a notice dt. 28.12.1994 (Anx. 3), and reply to the notice has also been filed vide Anx. 4. Being aggrieved with the seizure of the vehicle along with the goods, the petitioner has approached this Court under Article 226.
(3.) REPLY has been filed on behalf of the respondents along with documents Ex. R -1 to R -22 stating that at the time of checking the Driver Ashok Kumar who is incharge of the vehicle and goods was having challan no. 1682 dt. 27.12.1994 of M/s. Rajdhani Express Transport Co. Jaipur showing the transportation of goods from Delhi to Jaipur and was also having three goods receipt showing the names of the consignors and consignees of Delhi and Jaipur respectively. It has been stated that the Driver was also having challan no. 1681 dt. 27.12.1994 of M/s. Rajdhani Express Transport Co. Jaipur showing the transportation of goods from Delhi to Bombay showing the names of the consignors and consignees of Delhi and Bombay respectively and was having sales voucher /bills of the sellers. It has been stated that the writ petition is not maintainable on the ground that the goods were transported on the basis of false and bogus documents and that the petitioner has misstated the facts. It has also been stated that the petitioner is using his transport business for evasion.of the sales tax which is prima facie apparent from the documents produced with the reply.;