Judgment

SHAH, J.: - Motor Lorry No. K. L. R. 3919 driven along a highway from Coimbatore in the State of Madras towards the border of the State of Kerala was when searched by the Check Post Officer found to carry 85 bags of foodstuffs: 45 bags of maida, 20 bags of flour, and 20 bags of Khandasari sugar. The driver of the motor lorry was found to carry with him a bill of sale and a delivery note which covered 85 bags of flour. On the ground that without a bill of sale or delivery note maida and Khandasari 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, confiscated the goods and gave an option to M/s K. P. Abdulla & Bros. the owners of the goods to pay Rs. 1,000/- as penalty in lieu of confiscation.

2. The owners of the goods then moved a petition in the High Court of Madras challenging the validity of Section 42 (3) (a) of the Madras General Sales Tax Act, 1959, and for an order quashing the penalty, and another petition for a direction to the State of Madras and the Check Post Officer to return the goods seized and "confiscated while in transit". Ramakrishnan, J. rejected t