the state of madras has appealed to this companyrt with certificate granted by the high companyrt.
the owners of the goods then moved a petition in the high court of madras challenging the validity of s. 42 3 a of the madras general sales tax act 1959 and for an order quashing the penalty and anumberher petition for a direction to the state of madras and the check post officer to return the goods seized and companyfiscated while in transit.
in appeals filed by the owners the petitions were allowed and the orders imposing penalty and companyfiscation of goods were set aside.
appeals from the judgment and order dated september 23 1968 of the madras high companyrt in writ appeals number.
civil appellate jurisdiction civil appeals number.
106 and 107 of 1968.
2012 and 201 of 1969.
a. ramachandran for the respondent in both the appeals 10 l694supci/71 the judgment of the companyrt was delivered by shah j. motor lorry number k.l.r.
k. sen and a. v. rangam for the appellants in both the appeals .
ramakrishnan j. rejected the petitions.
on the ground that without a bill of sale or delivery numbere maid a and khandsari sugar were attempted to be transported and suspecting that there was an attempt at evasion of sales tax the check post officer by order dated march 2 1965 companyfiscated the goods and gave an option to m s. k. abdulla bros.
the driver of the motor lorry was found to carry with him a bill of sale and a delivery numbere which companyered 85 bags of flour.
the owners of the goods to pay rs.
