ALLIED TRADERS Vs. STATE OF ASSAM

JUDGEMENT

(1.) In this batch of 486 writ petitions, the petitioners have challenged the validity of Section 27 of the Assam General Sales Tax Act, 1993, hereinafter referred as the Act.

(2.) We have heard Mr G.K. Joshi, learned senior Advocate, Mr D.P. Chaliha, senior advocate, Mr G.N. Sahewalla, senior advocate, Dr. B.P. Todi, senior advocate, Dr. Ashok Saraf, senior advocate, Mr K.N. Choudhury, senior advocate for the petitioners. We have heard Mr A.K. Phukan, learned Advocate General, Assam and Mr. B.J. Talukdar, learned Government Advocate, Assam on behalf of the respondent State of Assam.

(3.) Section 27 of the Act reads as follows:-