BAJRANGPUR TEA COMPANY Vs. STATE OF ASSAM

JUDGEMENT

(1.) In this batch of writ petitions, the writ petitioners seek to challenge the validity of the provisions of Rules 43(3), 43(6)(c) and 43(7)(j)(iii) of the Assam General Sales Tax Rules as brought in by the amendment to the rules published by notification dated 11th September, 2000. The more specific challenge insofar as the aforesaid rules are concerned, is in respect of the requirement imposed by the said rules on the concerned dealers to obtain a Despatch Note in Form-35 for transportation of goods outside the State of Assam from a place within the State and for production of the aforesaid Despatch Note in Form-35 at the checkgates.

(2.) For the purposes of the present case it will be necessary to consider the lead arguments advanced on behalf of the petitioners by Dr. A.K. Saraf, learned sr. counsel though all the counsels appearing for the writ petitioners have been heard. Mr K.N. Choudhury, learned sr. counsel appearing on behalf of the respondents has also been heard.

(3.) The arguments advanced on behalf of the petitioners are two-fold. The requirement of the obtaining a Despatch Note in Form-35 as enjoined by the provisions of the aforesaid rules is contended by the petitioners to be beyond the rule making power and, therefore, ultra- vires the provisions of the Act as well as the provisions of Article 246 of the Constitution. Additionally, the aforesaid requirement under the rules has been challenged on the ground that the same is violative of Article 301 read with Article 304 as enshrined in Part-XIII of the Constitution.