G.S. Singhvi, J. - Whether first proviso to Section 37(6) of the Haryana General Sales Tax Act, 1973 (for short, the the Act) is ultra vires to the legislative powers of the State or is violative of the petitioners fundamental right to carry on trade or business or the provisions of Part-XIII of the Constitution of India is the main question which arises for determination in this petition filed under Article 226 of the Constitution of India for quashing of order dated 15.1.2001 passed by the Assistant Excise and Taxation Officer, Rewari (respondent No. 2).

2. This petitioner is engaged in transport business and is having its own fleet of trucks. It entered into an agreement with M/s Indian Petrochemicals Corporation Ltd. (for short, IPCL) for transportation of the latters products to different places in the country. On 26.11.2000, respondent No. 2 detained its truck No. HR 38-D/1185 on the allegation of transportation of goods without requisite documents and by the impugned order, he imposed penalty of Rs. 2,45,000/- on the ground of contravention of the provisions of Section 37 of the Act.

3. Shri K.L. Goyal argued that the first proviso to Section 37(6), which has been a