Judgment K.Venkataswami, J. 1. The petitioner, a transporter, aggrieved by the order seizing the goods and imposing penalty by invoking Secs. 31(2-a), 2(b) and (3) of the Bihar Finance Act, 1981 (hereinafter called the Act) has filed this writ petition. 2. While challenging the legality of the Order, learned Counsel for the petitioner advanced arguments challenging the vires of Sec. 31, in particular, 31(2-a) of the Act. 3. After hearing the learned Counsel for the petitioner at length, we find that, on the facts and in the circumstances of the case, it is not necessary for us to pronounce upon the vires of the section challenged. Admittedly, the show cause notice which preceded the order of seizure of goods and imposition of penalty is not in confirmity with the requirement of Rule 19 of the Rules framed under the Act. Likewise, the orders seizing the goods and imposing penalty are not in conformity with Sec. 31(2-b) and (3) of the Act. It is common ground that the impugned Orders were passed solely on the ground that the declaration form, namely, Form XXVIII-B carried by the driver while transporting the goods in question (Allwyn Refrigerators) from Hyderabad to Patna was not filled up properly. Likewise, the show cause notice issued by the Authority under Rule 19 of the Rules did not contain gist of accusation to enable the person concerned to satisfactorily answer the show cause notice Further, though the rule contemplates that a time of not exceeding 15 days should be given, only a days time was given to reply the show cause, notice. To appreciate this, the relevant provisions are set out. 31. Furnishing of information by clearing and forwarding agents and seizure of goods carried, etc.... (1) XXX (2) XXX (2-a) A person transporting goods shall carry a declaration in such form as may be prescribed by the Commissioner supported by either a cash memo, bill or a challan, in case the movement is otherwise than as a result of sale, in respect of goods which is being transported on a goods carrier, or a vessel and shall produce such challan, cash memo or bill along with the aforesaid form of declaration on demand before the prescribed authority: Provided that the Commissioner, by notification in this respect, may prescribe a form of declaration or adopt a form of declaration or permit prescribed for the purpose of Secs. 34 and 35 of this part, and, he may also prescribe in the said notification, the manner in which such declaration or permit shall be utilised for verification and assessment of tax payable under this part: Provided further that the Commissioner may exempt any person or dealer or class of registered dealers from the requirement of this Sub-section. (2-b) Prescribed authority may in order to verify that the transportation of goods is being made according to Sub-sec. (2-a) intercept, detain a carrier or vehicle and may search and it the said officer is satisfied on such verification that the transportation of goods is being made in contravention of the provisions of Sub-sec. (2-a) in a manner likely to deprive of the taxes payable he may, notwithstanding anything contained in this part, seize the goods or carrier or the vehicle with the goods and impound the documents. (3) If any clearing, booking, or forwarding agent or Dalai or person transporting goods contravenes the provision of Sub-sec. (1) or (2-a) in a manner which is likely to lead to evasion of any tax payable under this part the prescribed authority may, without any prejudice to any action under Sec. 49 of this part on the charge of abetment, after giving the person concerned an opportunity of being heard in the manner prescribed, direct him to pay by way of penalty an amount which shall be equal to three times the amount of tax calculated on the value of goods in respect of which no particulars or information or incorrect particulars or information has been furnished under Sub-sec. (1) or no cash mentor bill or challan and the prescribed declaration by the Commissioner under Sub-sec. (2-a) has been produced before the prescribed authority under Sub-sec. (2-a) or rupees one thousand whichever is greater. Explanation.-For the purpose of this Sub-section. (i) Dalal shall include a person who renders his services for booking of or taking delivery of, consignment of goods at a Railway station, booking agency, goods transport company office, or any place of loading or unloading of goods or contrives, makes and concludes bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise. (ii) "Person transporting goods" shall, besides the owner, include the manager, agent, driver, employee of the owner, or person in charge of a place or loading or unloading of goods other than a rail-head, or a post office, or of a goods carried carrying such goods, or a person who accepts consignments of such goods for despatch to other places or give detivery of any consignment of such goods to the consignee. Rule 19 of the Bihar Sales Tax Rules, 1983 reads as follows: 19. Opportunity of hearing: (1) The authority referred to in Rule 18 shall, in the matter of a proceeding under Sub-sections (8) and (9) of Sec. 16, Sub-sec. (2) of Sec. 19, Sub-sec. (1) of Sec. 20, Sub-sec. (3) of Section 26, Sub-sec. (3) of Sec. 31, Sub-sec. (3) of Sec. 32, and Sec. 50, serve or cause to be served upon the person proceeded against a notice which shall contain a gist of the accusation, a date of hearing which shall in no case be more than 15 days from the date of issue of notice and the time of hearing. (2) An authority appointed under Sec. 9 but not below the rank of the Commercial Tax Officer shall, in the matter of a proceeding under Clause (b) of Sub-sec. (5) of Sec. 33 or Sec. 35, shall serve or cause to be served upon the person proceeded against a notice containing the same particulars as notice under Sub-rule (1) subject, however, to the condition that the person proceeded against may be required to rebut the accusation and to have his say forthwith. (3) On the date fixed for hearing, the person proceeded against shall be allowed to rebut the accusations levelled against him; but he shall not ordinarily be allowed an adjournment. If an adjournment becomes "necessary, the authority referred to in Sub-rule (1) shall record reasons therefor. (4) After giving a hearing, the authority referred to in Sub-rule (1) shall record an order containing precisely and clearly the gist of accusations, the manner in which the person proceeded against was made aware of that, the reply, if any, furnished and the decision thereon. (4) After giving a hearing, the authority referred to in Sub-rule (1) shall record an order containing precisely and clearly the gist of accusations, the manner in which the person proceeded against was made aware of that, the reply, if any, furnished and the decision thereon. (5) A true copy of order shall be made over to the person proceeded against." From the above provisions, it is clear that before ordering seizure of the goods, the prescribed authority must be satisfied on verification that the transportation of goods was being made in contravention of the provision of Sub-sec. (2-a) of Sec. 31 of the Act in a manner likely to deprive of the taxes payable. The satisfaction mentioned is not subjective but an objective one. That was not done in this case. Likewise, Sub-sec. (3) of Sec. 31 of the Act enjoins on the prescribed authority to give a finding before levying penalty that the person concerned has not only contravened Sub-sec. (2-a) of Sec. 31 of the Act, but also must give a finding that such contravention is likely to lead to evasion of tax payable under the Act, Here again, the prescribed authority has failed to give such a findings. We have noticed that Rule 19 expressly enjoins on the prescribed authority to give the gist of accusation and also reasonable time not exceeding 15 days before resorting to initiation of proceeding under Sec. 31 of the Act. Admittedly, the show cause notice did not contain the gist of accusation, and, only a days time was given to show cause and this cannot be considered as a fair and reasonable opportunity of hearing. 4. The learned Advocate General, though advanced arguments supporting the vires of the provisions challenged, could not satisfactorily answer the defects on factual aspects mentioned above. 5. learned Counsel for the petitioner submitted that the goods in question, namely, refrigerators and lying on the roadside and, therefore, they must be released on the petitioner furnishing security in any one of the modes contemplated in the Act and the Rules. For this course, the learned Advocate General has no serious objection. However, learned Advocate General wanted that the authorities must be given opportunity liberty to pass fresh orders in accordance with law. 6. In the result, the orders impugned in this writ petition (Annexure-2) are quashed. For this course, the learned Advocate General has no serious objection. However, learned Advocate General wanted that the authorities must be given opportunity liberty to pass fresh orders in accordance with law. 6. In the result, the orders impugned in this writ petition (Annexure-2) are quashed. The concerned authority is directed to release the goods in question on the petitioner furnishing security in any one of the modes contemplated in the Act and the Rules without delay. The authorities are at liberty to pass fresh orders in accordance with law and in the light of the observations made above. The writ petition is allowed as indicated above.