1. - M/s Gill Sandhu Haryana Transport Co. (here in after referred to as 'the petitioner') has filed this writ petition challenging the provisions of Section 22A of the Rajasthan Sales Tax Act, 1954 (here in after referred to as 'the Act') in so far as it authorises the seizure of goods and. documents. It has also been prayed that a direction be given to the Assistant Commercial Taxes Officer, Anti Evasion, Head Office Circle, Jaipur to release the seized goods and documents of the petitioner. A prayer has also been made to direct the State Government to frame to suitable Rules and forms for the issue of transit pass as contemplated under Section 22B of the Act.

2. Brief facts leading to this writ petition are that the petitioner is a registered partnership firm having its head office at Naya Bazar, New Delhi and Branch Office at Agra Road, Jaipur. The petitioner is carrying on the business of transporting goods from one place to another.

3. According to the petitioner, the modus operandi of its business is that the consignors come at the place of its business and intimate that the goods are to be sent from a particular place to another destination. The petitioner takes deli