TMI Blog1970 (11) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... AH J.C., MITTER G.K., HEGDE K.S., GROVER A.N. AND RAY A.N. JJ. A.K. Sen, Senior Advocate (A.V. Rangam, Advocate, with him), for the appellants. T.A. Ramachandran, Advocate, for the respondent. -------------------------------------------------- The judgment of the court was delivered by SHAH, J. -Motor lorry No. K.L.R. 3919 driven along a highway from Coimbatore in the State of Madras towards the border of the State of Kerala was when searched by the Check Post Officer found to carry 85 bags of foodstuffs, 45 bags of maida, 20 bags of flour and 20 bags of khandasari sugar. The driver of the motor lorry was found to carry with him a bill of sale and a delivery note which covered 85 bags of flour. On the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government in this behalf, the driver or any other person in charge of any vehicle or boat shall stop the vehicle or boat, as the case may be, and keep it stationary as long as may reasonably be necessary, and allow the officer in charge of the check post or barrier, or the officer empowered as aforesaid, to examine the contents in the vehicle or boat and inspect all records relating to the goods carried, which are in the possession of such driver, or other person in charge, who shall, if so required, give his name and address and the name and address of the owner of the vehicle or boat as well as those of the consignor and the consignee of the goods. (3) The officer in charge of the check post or barrier, or the officer empowered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eu of confiscation. Entry 54 of List II of the Seventh Schedule to the Constitution authorises the State Legislature to legislate in respect of taxes on the sale or purchase of goods. A legislative entry does not merely enunciate powers:it specifies a field of legislation and the widest import and significance should be attached to it. Power to legislate on a specified topic includes power to legislate in respect of matters which may fairly and reasonably be said to be comprehended therein: see The United Provinces v. Mst. Atiqa Begum and Others [1940] F.C.R. 110., Navinchandra Mafatlal v. The Commissioner of Income-tax, Bombay City [1954] 26 I.T.R. 758 (S.C.); [1955] 1 S.C.R. 829., and Balaji v. Income-tax Officer, Special Investigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are carried in a vehicle whether the goods are sold or not is not incidental or ancillary to the power to levy sales tax. A person carrying his own goods even as personal luggage from one State to another or for consumption, because he is unable to produce the documents specified in clauses (i), (ii) and (iii) of sub-section (3) of section 42, stands in danger of having his goods forfeited. Power under sub-section (3) of section 42 cannot be said to be ancillary or incidental to the power to legislate for levy of sales tax. The High Court was of the view that the question which fell to be determined was concluded by the judgment of this court in the Commissioner of Commercial Taxes and Others v. R.S. Jhaver and Others [1967] 20 S.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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