ORDER

The case of the petitioner is that it is a Proprietary Firm engaged in the business of transportation of goods. The petitioner was engaged by one Pioma Industries at Gujarat to transport its goods from Kalol in Gujarat to Indore (Madhya Pradesh) where Pioma Industries has its depot. The goods involved are Rasna Soft Drink Concentrates. The petitioner loaded the goods in two trucks bearing No. GJ-1-TT-5400 and GJ-1-V-5368 from the factory at Kalol on 09.04.2003. The documents were also accompanying the goods in the vehicles. Both the vehicles were stopped at the Commercial Tax Check Post, Pitol, District Jhabua on 10.04.2003. The documents were demanded and the drivers produced the relevant documents before the Check Post Officer. With regard to the value of goods, the respondent No.2, namely, the Commercial Tax Officer calculated the value according to the Maximum Retail Price (MRP) of the goods, which were printed on the packets of different varieties. It was found that the total value of goods according to MRP being transported was 3.25 times the value according to the stock transfer invoice. The statement of the driver was recorded and goods were seized along with the truck