VEERASWAMI, J.

These appeals arise from an order of Ramakrishnan, J., dismissing two connected petitions, one to quash a penalty of Rs. 1, 000 in lieu of confiscation of goods under section 42(3)(a) of the Madras General Sales Tax Act, 1959, and the other for a direction to the respondents to deliver to the appellant the goods which bad been seized and confiscated while on transit at Kandaigoundanchavadi check post which is the border of Coimbatore district in this State and Calicut in the Kerala State. The learned Judge declined to accept that the said provision is invalid, and held that R. S. Jhaver v. Commissioner of Commercial Taxes and Commissioner of Commercial Taxes v. R. S. Jhaver in which this Court held, the Supreme Court agreeing with it, that section 41(4) was invalid, were distinguishable.

The lorry, K.L.R. 3919, was searched by the Check Post Officer and was found to carry at the time 85 bags of which 45 contained maida, 20 atta and 20 khandasari sugar. The lorry driver, however, carried with him a sale bill and delivery note which covered only 85 bags of atta. On the ground that the lorry attempted to transport without any sale bill or delivery note for the