VENKATESWARA RAO, J. - The constitutionality of section 29 of the Andhra Pradesh General Sales Tax Act, which will hereinafter be referred to as the "Act" to the extent it purports to empower the officer in charge of the check post or barrier to seize goods which are not covered by a way bill containing the prescribed particulars and to confiscate them if the penalty levied is not paid, is sought to be questioned in these writ petitions.

The Anantapur District Co-operative Marketing Society Ltd. is the first petitioner in W.P. No. 4815 of 1968 while the second petitioner therein is a private transport company. Their case is that while "urea" released in favour of the first petitioner by the Joint Director of Food was being transported from Vijayawada to Hindupur in a lorry belonging to the second petitioner on 19th June, 1968, the Special Assistant Commercial Tax Officer (Evasions), Narasaraopet (R-1), stopped the vehicle and seized the goods on the ground that the way bill relating to them was defective and later passed an illegal order dated 1st September, 1969, confiscating 160 bags of urea. The facts giving rise to the other W.P. No. 5101 of 1968 are almost similar to