TMI Blog2001 (3) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments and to render the words "and to satisfy himself that there is no evasion of tax" otiose, which cannot be done. - Civil Appeal No. 653-657 of 1999, - - - Dated:- 22-3-2001 - BHARUCHA S.P., LAHOTI R.C. AND SABHARWAL Y.K. JJ. S. Balakrishnan, Senior Advocate (Subramanium Prasad, Advocate, with him), for the appellants. G. Prakash, Advocate, for the respondents. -------------------------------------------------- OM PRAKASH, C.J.- Heard counsel for the parties. 2.. The only question for consideration raised in this group of cases is whether the check-post authority is entitled to detain the goods on the ground of under-valuation under section 29-A(2) of the Kerala General Sales Tax Act, 1963 (for short "the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellants. Section 19-B(1) of the Act operates at the stage of assessment. Sub- section (1) of section 19-B clearly provides that if the assessing authority is satisfied that a dealer has, with a view to evade the payment of tax, shown in his accounts, sale or purchase of any goods at prices lower than the prevailing market price of such goods, it may estimate the value of each goods, on the basis of the prevailing market price and assess or reassess the dealer to the best of its judgment, after making such enquiry, as it may consider necessary and after affording the dealer a reasonable opportunity of being heard. Thus section 19-B(1) of the Act can be pressed into service by the assessing authority only at the stage of making as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in E.K. Hajee Mohammed Meera Sahib Sons v. Sales Tax Officer, II Circle, Trivandrum [1992] 86 STC 99. In Hajee Mohammed Meera Sahib [1992] 86 STC 99 this Court clearly held as under: "If a particular movement of goods is inspected in transit and the officer feels genuinely that there is an attempt at evasion of tax, he can search, inspect, detain or seize the goods as per the statutory provisions, but it can be so done only on the basis of some material." The court also held as under: "Without anything more, if the delivery note contained only a specification of the value of the goods and the bill amount, it cannot be stated that the check-post authorities have no powers to search, inspect and detain the goods if they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1992] 86 STC 99 (Ker). We find no merit in the submission that the words "to satisfy himself that there is no evasion of tax" in section 29-A of the Kerala General Sales Tax Act should be read only in the context of the words "to verify the documents required by sub-section (2) of section 29 to be in the possession of the person transporting the goods". That would be to limit the power of the officer to the verification of documents and to render the words "and to satisfy himself that there is no evasion of tax" otiose, which cannot be done. 2.. We need to point out that the writ petition filed before the High Court did not question the constitutionality of any provision and, therefore, the question of constitutionality cannot now be r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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