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-post shall be erected at such places as may be specified in the notification. (2) At every check-post or barrier set up or erected under sub-section (1), the driver or another person-in-charge of any vehicle, boat or animal shall stop the same, and keep it stationary so long as may reasonably be necessary, and allow the officer-in-charge of the check-post or barrier to examine the contents in the vehicle or boat or on the animal and inspect all records relating to the goods carried in the vehicle or boat or on the animal which are in the possession of such driver or other person-in-charge who shall, if so required, give his name and address and the names and addresses of the owner of the vehicle, boat or animal as well as of the consignor and consignee of such goods; and where any of the consignors or consignees is a dealer registered under this Act or the Central Sales Tax Act, 1956 or relevant Act in any other State, the driver or any other person-in-charge of the vehicle, boat or animal shall also give the number and place of issue of the certificate of registration, if any, of such dealer. (3) The driver or other person-in-charge of a vehicle, boat or animal carrying goods shall (a) Carry with him a log book, a bill of sale or delivery note and such other documents relating to the goods carried in the vehicle or boat or on the animal and containing such particulars as may be prescribed and the driver or person-incharge of a transport vehicle shall, in addition, carry a goods vehicle record and a trip sheet; (b) produce the same when requested to do so by the officer-in-charge of the check-post or barrier; (c) give to the officer-in-charge of the check-post or barrier a declaration relating to particulars of the goods carried in the vehicle or boat or on the animal in such form as may be prescribed (and keep one copy of declaration with him ). (4) The officer-in-charge of the check-post or barrier is of the opinion that (i) goods under transport are not covered by goods vehicle record, trip-sheet or log book; or (ii) goods under transport are not in accordance with the documents prescribed under clause (a) of sub-section (3); or (iii) a declaration relating to particulars of goods as made under clause (c) of sub-section (3) is false : he may, after recording the reasons, seize such goods and give receipt thereof to the person from whose possession or control the goods are seized. (5) (a) The officer-in-charge of the check-post or barrier may, after giving the owner, driver or person-in-charge of goods, a reasonable opportunity of being heard and after holding such further inquiry, as he deems fit, impose on him penalty, in addition to tax payable under this Act, not exceeding one and one-half times of the tax for possession of goods so seized. (b) Th

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