AI Structured Summary
Not yet generated for this judgment
Judgment
Leave granted.
The High Court by the order under challenge declined to entertain a revision petition, which it referred to as a reference petition, on the ground that a referable question of law did not arise. It took the view that as the driver of the truck carrying the appellant''s goods had failed to surrender the transit pass when leaving the Karnataka border, tax and penalty would necessarily become leviable by reason of the provisions of Section 28AA of the Karnataka Sales Tax Act, 1957.
Our attention has been drawn to the terms of Section 28AA and to the judgment of this Court in Sodhi Transport Co. vs. State of U. P., (1986) 2 SCC 486. We think that, in the circum-stances, a question of law does arise for consideration in the revision petition.
Accordingly, the order under challenge is set aside. The revision petition (Sales Tax Revision Petition No. 26/99) is restored to the file of the High Court to be heard and disposed of on merits. This shall be done expeditiously. All available contentions shall be open to either side.
The appeal is allowed accordingly.
No order as to costs.