Honble BALIA, J.–In these writ petitions, since common questions of law are involved and, therefore, we deem it proper to decide them by a common order.

(2). By these writ petitions, the petitioners have challenged the constitutional validity of Section 78(5) of the Rajasthan Sales Tax Act, 1994 (for short `the Act). It is relevant to mention here that except writ petitions No. 2541 of 1999 and 1103 of 2000, all the five writ petitions were initially filed as Original Applications before the Rajasthan Taxation Tribunal, Jodhpur and on its abolition, they have been transferred to this Court.

(3). In all these writ petitions, while the goods were in transit with the Transporters, the goods were checked in exercise of the powers conferred under S. 78 of the Act and on finding that either documents required under sub-S. (2) of S. 78 of the Act were not being carried alongwith the goods or there was some deficiency in the particulars of the documents or some of the documents were not being accompanying the goods, notices for levying penalty under S. 78(5) of the Act were issued.

(4). S. 78(5) of the Act specifically provides that the Incharge of the check-post or the Officer empowered unde

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