TMI Blog1957 (3) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness at Sikandrabad, district Bulandshahr. The petitioner in Writ Case No. 407 of 1957 is the proprietor of Firm Sardar Partap Singh Mahinder Singh and carries on the work of printing cloth at the outskirt of the city of Bulandshahr. Sri Moti Lal Agarwal is the petitioner in Writ Case No. 542 of 1957 and carries on the business of buying and selling cloth at Kher in the district of Aligarh. The facts set out briefly in these petitions are that under section 28 of the U.P. Sales Tax Act, the Department has opened a check post at the Hindon Bridge and the goods which are brought from Delhi enter Bulandshahr, Aligarh and Sikandrabad from that Bridge. At the check post the person who transports these goods has to give a declaration in a pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this behalf, a declaration in such form and in such manner as may be prescribed. (3) The officer authorised by the State Government under sub-section (2) or any other officer who may be authorised in this behalf may, for the purpose of satisfying himself that the provisions of sub-section (2) are not being contravened, and subject to such restrictions as may be prescribed, intercept and search any vehicle which may be suspected of contravening the said provisions." We have carefully considered the language of section 28 and, in our opinion, sub-section (3) of section 28 does not give any power to the officer authorised by the State Government to make an endorsement on the receipts to the effect that the delivery will not be made except i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the other two petitions, the petitioners have mentioned the facts which will show that there has been some delay in the delivery due to the endorsement. The next question which was urged by the Standing Counsel was that sub-section (3) of section 28 gives a power to the officer in charge to intercept and search any vehicle in order to satisfy himself that the provisions of sub-section (2) of section 28 have not been contravened. The power to intercept and search necessarily includes the power to detain, and the power to detain necessarily carries with it the power to direct that the delivery should be made in the presence of the Sales Tax Officer. The only effect of this endorsement is that the delivery is delayed, and similar effect m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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