THE CHECK POST OFFICER & Ors. v. K. P. ABDULLA.BROS
Case at a glance
Provisions considered
Judgment
A amount. This Court held that tax and penalty cannot be levied before the first sale in the State, and on that account authority conferred to levy tax and penalty before the sale and to confiscate the goods for non-payment was outside the legislative competence of the State. That case may have no direct bearing in this case. B C ~n the present case, however, the power to confiscate the goods and to levy penalty in lieu of confiscation, when in respect of the goods found in a vehicle the driver of the vehicle is not carrying with him the documents specified therein, is not a provision which is ancillary or iincidental to the power to tax sale of goods. The appeals therefore fail and are dismissed with costs. One hearing fee. Y.P. Appeals dismissed.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.