TMI Blog1957 (3) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ing from Delhi, its vehicles have to pass in some cases through Ghaziabad in the district of Meerut and in other cases through Kosi Kalan in the district of Mathura. The original Sales Tax Act did not contain any provision for setting up of check barriers at places where the vehicles entered the State of Uttar Pradesh. The State Legislature passed the U.P. Sales Tax (Amendment) Act, 1956, adding section 28 to the U.P. Sales Tax Act, 1948. Sub-section (1) of section 28 provides that the State Government may set up and erect, in such manner as may be prescribed, check posts and barriers at any place in the State with a view to prevent evasion of sales tax and other dues payable under this Act. Sub-section (2) then casts a duty on every pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration is a public concern and it is run according to the rules framed under the Railways Act, which clearly provide that all the goods transported should be properly weighed and described. In the case of transport by railways there is no ground for any apprehension that a less quantity of goods will be shown as having been consigned, whereas in the case of private motor transport an apprehension was felt by the Legislature, and it is clearly stated in sub-section (1) of section 28 that the check posts may be set up with a view to prevent the evasion of sales tax and other dues payable under the Sales Tax Act. I think this is a permissible classification which has been made by the Legislature. The classification is quite a reasonable one an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ription of the animal or the carriage by which the goods are carried, the name of the driver and the name also of the person, if any, who is in charge of the goods. I do not find that there would be any difficulty in filling in a form like this and handing it over at the check post. It is open to the officer in charge of the check post to search the vehicle if he suspects that the form has not been correctly filled in, otherwise the vehicle can pass after handing over the form in triplicate. I do not think that the filling in of a form like this can in any way res- trict the business of transport which is being carried on by the petitioner. It has only created a check in a way so as to enable the Sales Tax Authorities to find out whether pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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