HEADNOTE:

In exercise of the powers conferred by sub-section (2-a) of section 31 of the Bihar Finance Act, 1981 the Commission- er of Commercial Taxes, Bihar issued a Notification dated 28th December, 1985 adopting Forms XXVIII A and XXVIII B as the declaration for the purposes of verification and assess- ment of the sales-tax payable. Clause 1 of the Notification provided that a person transporting goods, exceeding the quantity notified under section 35, on a goods carrier or a vessel shall carry Form XXVIII A or XXVIII B duly filled up in respect of goods being brought into the State or being sent out of the State. Clause 2 of the Notification provided that in case a form is found blank or not containing all the particulars, it shall be deemed to be a violation of the provisions of sub-section (2-a) of section 31 of the Act.

The respondent, a registered dealer under the Bihar Sales Tax Act and the Central Sales Tax Act purchased 165 bags of mustard in the State of Rajasthan and was transport- ing the same therefrom to 797 Jamshedpur in the State of Bihar. The officers of the Inves- tigation Bureau Jamshedpur Division seized the vehicle along with the goods on the ground that in the