O R D E R
Leave granted.
We have heard learned counsel for the parties. This appeal is directed against the judgment of the Punjab and Haryana High Court allowing the writ petition partly. The writ petitioner challenged the validity of Sections 37 and 338 of the Haryana Sales Tax Act in the High Court. So far as Section 38 is concerned, it was struck down by the High Court in an earlier decision which was been affirmed by this Court in State of Haryana & Ors. v. Sant Lal & Anr. (1993 (91) S.T.C. 321). No further need be said with respect to Section 38 of the Act.
Coming to Section 37 of the Act, its validity was also upheld by this Court in Delite Carriers (Regd.) v. State of Haryana & Ors. (1990) 77 S.T.C. 170). Thus, the question of validity of Section 37 is also no longer is issue. However, Sri Harish N. Salve, learned counsel for the appellant, has stated that it may be difficult for the appellant to produce some of the documents mentioned in sub-section (2) of Section 37. We may clarify the issue. Section 37(2) reads as under :
"The owner or person incharge of the
goods and when the goods are carried by
a goods carrier, the driver or any other
person incharge of the goods carrier,
shall carry with him a goods carrier
record, a trip sheet or log-book
(alongwith a challan as may be
prescribed or cash memorandum or bill as
the case may be), in respect of the
goods meant for the purposes of trade
and are carried by him or in the goods
carrier and produce the same before an
officer incharge of a check post or
barrier or any other officer of the
department not below the rank of an
Assistant Excise and Taxation Officer o
such other officer, as the State
Government may, by notification appoint,
checking the goods carrier at any other
place."
It is obvious from a reading of the sub-section that the sub-section refers to two sets of documents. The first set of documents are goods carrier record, trip sheet and log book. They are mentioned in the alternatives which means that production of any one of these three documents would be enough. The sub-section proceeds further and says that any of the said three documents should be produced "along with a challan as may be proscribed or cash memorandum or bill as the case may be." These three documents, viz., challan, cash memorandum and bill may be called second set of documents. These three documents are again mentioned in the alternative, which means that any one of these three documents can be produced. In short, one of the documents from the first set and one of the documents from the second set have to be produced and that would be a sufficient compliance with the requirements of subsection (2). Sri Salve, however, points out that there may be situations where the person-in-charge of the goods/the driver/or the person-in-charge of the goods carrier may not be in a position to produce any of the documents in the second set, i.e. either the challan (as prescribed by Rules) or the cash memorandum or the bill. It is clarified herewith that in such a cash, it is for him to satisfy the concerned sales tax authority that it is not possible for him to produce any of the said three documents. If the officer is so satisfied, he will not insist upon the production of any of the said three documents, viz., the challan, cash memorandum or bill. It is also clarified that so far as the production of goods carrier record or trip sheet or log book is concerned, production of any one of them is obligatory and cannot be dispensed with.
The Authorities may examine the appellant’s case in the light of the above clarification.
In all other aspects, the decision of this Court in Sales Tax Officer, Kanpur & Ors. v. Union of India & Ors. (1995 Suppl. (1) S.C.C. 410) shall apply herein. The appeal is disposed of in above terms. No costs.