ELECTRIC AND FURNISHING MART Vs. STATE OF ASSAM

JUDGEMENT

(1.) M /s. Electric and Furnishing Mart, a partnership firm of Tezpur town prays for an appropriate writ quashing the direction given by the Superintendent of Taxes, Tezpur, contained in the impugned letter containing direction as to new procedure (annexure B), accompanied by a specimen form of declaration (annexure C ).

(2.) THE petitioner-firm is a registered dealer under the Assam Finance (Sales Tax) Act, 1956 (hereinafter called the Act), being No. TEZ/f/756; and it deals in various goods taxable under the Act, importing some of those from places outside Assam. Respondent No. 3, the Superintendent of Taxes, Tezpur, on 18th February, 1981, served on the petitioner the letter (annexure B) accompanied by a specimen form (annexure C) containing the direction to follow a new procedure by obtaining permit for import of finance tax goods into Assam by road transport purported to be under rules 55 and 56 of the Assam Finance (Sales Tax) Rules, 1956 (hereinafter called the Rules ). The letter and the accompanying specimen form are as follows :

(3.) MR . T. C. Khatri, the learned counsel for the petitioner, submits, inter alia, that the direction and the specimen form in annexures B and C are contrary to the letter and spirit of sections 33 and 33a of the Act and rules 55, 56, 57, 71, 72, 73 and 74 of the Rules, that these are violative of the rights of the firm's partners guaranteed under articles 19 (1) (g), 301, 302 and 304 (b) of the Constitution of India as these create unreasonable restrictions on freedom of trade, commerce and intercourse; that a dealer shall not be in a position to fill up the form as the required particulars will not be available in advance; that the prescribed form is redundant in view of the already prescribed declaration forms under rules 55 and 56 and under sub-rule (4) of rule 71, namely, forms XIV and XV, and the rules as to the check posts, and that the impugned direction and the form are beyond the authority and powers of the respondents under the Act and the Rules.