STATE OF BIHAR & ORS. vs HARIHAR PRASAD DEBUKA ETC.

The Supreme Court held that the Notification issued under Section 31(2-a) of the Bihar Finance Act, 1981, requiring Forms XXVIII A and XXVIII B for transporting goods, does not violate Articles 301 and 304 of the Constitution. The Court emphasized that while Article 301 guarantees free trade, it is subject to reasonable restrictions in the public interest. The High Court's ruling that the Notification imposed unwarranted restrictions was overturned, and the penalty imposed on the respondent was upheld, affirming the validity of the Notification.