Supreme Court · 1970 INSC 238 · Decided 23 November 1970
The Check Post Officer & ORS. v. K. P. Abdulla BROS.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 238 · [1971] 2 S.C.R. 817
- Case number
- CIVIL APPEAL No. 2012/1969
- Decided
- 23 November 1970
- Bench
- J.C. SHAH, G.K. MITTER, K.S. HEGDE, A.N. GROVER, A.N. RAY (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Madras General Sales Tax Act, 1959--Section 42 sub-section (3)­ Power to confiscate all goods and levy penalty in lieu at check post-If ancillary or incidental to legislate on taxes on the sale or purchase of goods-Constitution of India, Seventh Schedule, List //, Entry 54-lnter­ pretat{on 3 of s. 42 of the Madras General Sales Tax Act, 1959, tlut oflicer-in-charge of a checkpost or barrier has the power to seiz.e and con­ fiscate any goods _which are being carried in any vehicle if they are not covered by the documents specified in the three sub-clauses. On the question whether
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