SARAL KUMAR versus STATE OF HARYANA AND ORS.

SARAL KUMAR versus STATE OF HARYANA AND ORS.

Production of any one document from first set (goods carrier record, trip sheet or log book) is mandatory and cannot be dispensed with; production of any one document from the second set (challan, cash memorandum or bill) may be dispensed with if the officer is satisfied with the explanation for non-production.

Parties
Appellant: Saral Kumar; Respondents: State of Haryana and Ors.
Jurisdiction
India
Judgment Date
12 January 1996
Procedural Posture
Civil Appeal / Final Disposition
Outcome
Appeal disposed of
Legal Topics
Validity of Sections 37 and 38 of Haryana Sales Tax Act, Production of Documents in Goods Carriage
Tax Law Validity of Sections 37 and 38 of Haryana Sales Tax Act Production of Documents in Goods Carriage

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Parties

Saral Kumar

Appellant

State of Haryana and Ors.

Respondents

Procedural Posture

Civil Appeal / Final Disposition

Legal Issues

  1. 1 Validity of Sections 37 and 38 of Haryana Sales Tax Act
  2. 2 Requirement for production of documents under Section 37(2)

Ratio Decidendi

Production of any one document from first set (goods carrier record, trip sheet or log book) is mandatory and cannot be dispensed with; production of any one document from the second set (challan, cash memorandum or bill) may be dispensed with if the officer is satisfied with the explanation for non-production.

Court Disposition

Appeal disposed of

Orders

  • Authorities to examine appellant's case in light of above clarification
  • No costs awarded