This petition under Article 226 of the Constitution is filed by the transporter to challenge the action of the respondent authorities in detaining the vehicle and the goods at Karmnasha Check-Post at the border between the State of Uttar Pradesh and the State of Bihar.

2. It is the claim of the petitioner that it is a transporter and that it was carrying goods of the consigner Nestle India Co. Ltd. from the State of Goa to Patna in the State of Bihar. While crossing the border, the driver of the vehicle was called upon to produce Unique Incoming Number (SUVIDHA). On the driver’s failure to produce the number forthwith, under the impugned order dated 5th March 2013 made by the Commercial Taxes Officer, Integrated Check-Post, Karmnasha, in exercise of power conferred by Section 60(4)(b) read with Section 56(4)(b) of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as “the Act of 2005”), the petitioner has been saddled with penalty in the sum of Rs.10,67,347/-. The petitioner has paid the said amount on 8th March 2013 under duress and coercion. Pursuant to the payment made by the petitioner the vehicle and the goods were released on 9th March 2013.

3. The petitioner has