C. K. THAKKAR, R. BALIA, J.

( 1 ) ). The question raised in this petition is whether Rule 62-A (2) to 62-A (6) and Forms 45-B and 45-C prescribed under the Gujarat Sales Tax Rules vide notification dated December 22, 1993, in purported exercise of the powers conferred under Section 59-A of the Gujarat Sales Tax Act contravene the provisions of Articles 14, 19 (1) (g) and 301 of the Constitution of India and transgress the limits of the law-making authority specified in Articles 303 and 304. It is also questioned that the impugned rules and forms are in excess of the delegation of authority under Section 59-A.

( 2 ) ). Before noticing the provisions and the precise ontentions raised in this behalf, it would be appropriate to notice the backdrop of the impugned notification. By the Gujarat Sales Tax (Second Amendment) Act, 1976, Section 59-A was inserted in the Gujarat Sales Tax Act, 1969, in the following terms : "59 A. Inspection of goods in transit, etc. (1) If the State Government considers that with a view to preventing evasion of tax in any place or places in the State, it is necessary to do so, it may by notification in the Official Gazette, direct that such number of check-pos

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