SARNA TRANSPORT CORPORATION Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) M/s. Sarna Transport Corporation, the petitioner in this writ petition, carries on business as carrier of goods. The case of the petitioner is that in connection with the said business the vehicles of the petitioner carrying goods from States other than the State of Rajasthan pass through the State of Rajasthan. The case of the petitioner is further that the goods are not brought into the State of Rajasthan from another State and goods are not taken out from the State of Rajasthan to another State by the petitioner. The petitioner has challenged the validity of the provisions contained in section 22a of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act") and rules 61 to 63 of the Rajasthan Sales Tax Rules, 1955 (hereinafter referred to as "the Rules" ). The petitioner has also prayed that a suitable writ, order or direction may be issued directing the State of Rajasthan to bring into force the provisions of section 22b of the Act.

(2.) SECTION 22a of the Act makes provision for establishment of check-posts or barriers and for inspection of goods while in transit. Rule 61 of the Rules makes provision with regard to empowering the officers who can exercise the powers under section 22a. Rule 62 is in the nature of an interpretation clause. Rule 62a prescribes the particulars required to be mentioned in the documents referred to in section 22a (3) of the Act. Rule 62b provides for furnishing of a declaration regarding registration certificate, etc. , by a consignee of the goods in case of goods entering the State limits. Rule 63 provides for delivery of documents and seizure of goods. It may be mentioned that the validity of section 22a of the Act has been considered by a learned single Judge of this Court in Gill Sandhu Haryana Transport Co. v. State of Rajasthan (1986) RLR 49 wherein this Court has upheld the validity of the said provision. The said decision of the learned single Judge has been affirmed in appeal by a Division Bench of this Court by its judgment dated January 16, 1986, in Gill Sandhu Haryana Transport Co. v. State of Rajasthan (D. B. Special Appeal No. 251 of 1985) [reported in (1988) 25 STL 26 (Raj ). ]. The matter now stands concluded by the decision of the Supreme Court in Indian Roadways Corporation v. State of Rajasthan (Writ Petitions Nos. 1555 and 1556 of 1983 decided on April 23, 1986), in which the Supreme Court has upheld the validity of the provisions contained in sections 22a and 22b of the Act and rules 61, 62, 62a, 62b and 63 and forms 18-A and 18-B of the Rules. The same view has been reiterated by the Supreme Court in Sanjay Transport Corporation v. State of Rajasthan (Writ Petition No. 1517 of 1986 decided on November 17, 1987 ).

(3.) IN that view of the matter we are of the view that the two decisions of the Supreme Court on which reliance has been placed by Shri Ratta have no bearing in so far as validity of section 22a of the Act is concerned and there is no reason not to follow the decisions of the Supreme Court in INdian Roadways Corporation v. State of Rajasthan (Writ Petition Nos. 1555 and 1556 of 1983) decided on April 23, 1986 and Sanjay Transport Corporation v. State of Rajasthan (Writ Petition No. 1517 of 1986) decided on November 17, 1987 wherein validity of section 22a of the Act has been affirmed.