Judgment

Ruma Pal, J.—Leave granted.

2. This appeal has been preferred from an order passed by the High Court of Allahabad dismissing the appellant’s writ petition. The appellant had asked for a direction on the respondents to hand over possession of 400 bags of gambier which had been detained on 20th August 1999 and subsequently seized.

3. The appellant carries on business in Mumbai. It sent the gambier to one M/s Kamakhya Like (sic) Industries, Varanasi. A declaration form (Form 31) issued under the U.P. Trade Tax Act, 1948 (referred to as the Act) had been sent by the purchaser to the appellant in connection with the sale of the gambier. The gambier was despatched by truck from Bombay. At the Uttar Pradesh check-post the goods were detained on 19.8.1989. Certain documents were produced. The documents were found to be discrepant. A show cause notice was issued by the then Trade Tax Officer-II (hereinafter referred to as TTO-II), Sahayta Kendra Trade Tax, Jhansi to the truck driver on 20th August, 1989. It was alleged in the show cause notice, inter-alia, that the appellant dealt in chemical and solvent and that the existence of the selling dealer was doubtful. As far as the purchasi