TMI Blog1994 (3) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... transporter and carries goods for hire from one place to another. On September 17, 1992, the petitioner carried the goods in its truck with all essential documents as required under the law. This truck was coming from Sangli to Indore. The respondent No. 1 found that the petitioner deviated from the normal route and opted to pass by another route. The respondent No. 1 checked the aforesaid truck ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished the cause of action to initiate the proceedings. Section 29-CC of the M.P. General Sales Tax Act provides as under: "(3) If the officer referred to in sub-section (2) finds on the inspection of the vehicle that the transporter is not carrying the documents referred to in subsection (1) or the documents being carried are not in order or the transporter is not carrying a copy of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the truck had all the documents as are required under the law no occasion arose for initiation of proceedings for penalty. The counsel for the respondents thus failed to satisfy me as to how the aforesaid proceedings are tenable in law. No one should be lugged into futile litigation. This is one aspect. The other aspect is that the authority initiating any proceeding can do it within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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