Intelligence Officer of Sales Tax and Others vs Yogesh Trading Co. Ltd.

Section 29(3), (4) and (5) of the Kerala General Sales Tax Act, 1963 was struck down by the High Court as being violative of Articles 19(1)(g) and 301 of the Constitution of India. The State of Kerala preferred these appeals therefrom. In the meantime, Section 29-A was inserted by the Legislature of the State of Kerala. It was, in effect, in terms of the High Court judgment in that it provided for detention of goods at check point but without investing in the officer concerned the power of confiscating the same. It seems to us, in these circumstances, unnecessary to go into the question whether Section 29(3), (4) and (5), as originally enacted, was not violative of the aforementioned articles.

The High Court had struck down Rule 35, which followed upon Section 29. That rule has been replaced by Rule 35-A, which follows upon Section 29-A.

We note the contention of learned counsel for the State that Section 29 was valid because its validity is covered by two decisions of this Court but it is not a question that need detain us, having regard to the circumstances aforementioned.

The civil appeals are, accordingly, disposed of. No order as to costs.