JUDGEMENT
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(1.)These appeals raise a common question pertaining to the power conferred by S. 29-A of the Madhya Pradesh General Sales Tax Act, 1958.
(2.)The facts that we narrate relate to the first appeal (Civil Appeal No. 8921 of 1994).
(3.)A truck carrying 120 bags of 'supari' belonging to the respondent was checked by the Sales Tax authorities on 10th January, 1994 near Bijalpur when it crossed the barrier into Madhya Pradesh. It was found by these authorities that the value of the 'supari', as shown in the declaration form, was less than what it should really have been. Accordingly, the authorities issued to the respondent a notice under S. 29-A(11) of the said Act. The notice required the respondent to show cause why it should not be held that the truck was carrying the goods without paying sales tax with the intention of evading sales tax and why penalty in the sum of Rs. 31,472/- should not be imposed. The respondent filed a writ petition in the High Court of Madhya Pradesh to quash the notice. By the order under challenge, the writ petition was allowed. The High Court held that the provisions of S. 29-A did not "authorise the authorities to question the value of the goods as contained in the documents with reference to market value........"
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