Bal Raj Tuli, J.

1. The petitioner-company is registered under the Companies Act with its registered office at Calcutta. It sent some tyres and tubes from Shah Ganj in West Bengal to their sub-depot at Jullundur, through Messrs. Central Goods Transport Corporation, Calcutta, under challan Nos. 53/341-47, dated 29th June, 1970. At the Shamboo Barrier in Patiala District, the vehicle carrying these goods was checked by the Taxation Inspector on duty on 6th July, 1970, at 1-00 A.M. The driver produced form ST XXIV indicating the value of the goods at Rs. 50,000. The original invoices and other documents which had been handed over by the petitioner-company to the transport corporation showed that the value of the goods was about Rs. 1,15,518.25. The Taxation Inspector, therefore, concluded that the driver of the truck had filed a false declaration supplied to him by the petitioner-company with a view to evade sales tax on the tyres and tubes which were being carried by him in the truck. The Taxation Inspector recorded the statement of the truck driver wherein he admitted that the declaration produced by him was not in accordance with the invoices and bills given by the petition