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2017 (4) TMI 132 - DELHI HIGH COURTDetention of goods - penalty - the petitioner's case is that in the absence of any statutory basis and the publication of relevant forms, the goods vehicles plied by its members cannot be subjected to detention, penalty or any coercive action - Held that: - when the Delhi Sales Tax Act was in force, the DVAT authorities after the enactment of Delhi VAT Act, 2005 have chosen not to publish the relevant forms. They merely appear to have drafted certain forms and have assumed that the general public, i.e., goods transporters are expected to know it and use it - It is a well settled proposition of law as espoused in B.K. Srinivasan v. State of Karnataka, [1987 (1) TMI 483 - SUPREME COURT] that in the absence of a proper publication of the rules or statutory instrument, the action of the executive authorities is unsupportable by law - till the relevant forms are published in accordance with law and the amended rules are brought into force again by operation of law, the transporters especially the goods carriers cannot be compelled to carry such documents with them under pain or coercive action such as detention and penalty - petition allowed - decided in favor of petitioner.
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