HITENDRA NATH GOSWAMI Vs. STATE OF ASSAM

JUDGEMENT

(1.) THE petitioner, an advocate of this Court and a member of the Assam Legislative Assembly has filed this petition under article 226 of the Constitution of India seeking to quash annexures 2 and 3. Annexure 2 is a telegram dated April 30, 1993 sent by 2nd respondent, Commissioner of Taxes, Government of Assam, to all officers under him stating that Government contemplates granting exemption of taxes on pulses, mustard oil and rape-seed oil from July 30, 1992 and directing those officers not to collect taxes on these items from the aforesaid date. It also makes it clear that no restrictions on movement of these goods should be imposed until further orders. The telegram has been issued on the basis of annexure 3 order dated April 29, 1993, issued by the Secretary to the Government of Assam, in the Finance Department to the 2nd respondent. The contents of the telegram are practically a copy of direction at annexure 3. Mr. Roy, learned counsel appears for the petitioner and Mr. S. N. Bhuyan, Advocate-General, Assam, for the respondents, who has taken instructions. We have heard both sides.

(2.) THE tax referred to in annexures 2 and 3 is the tax leviable under the Assam Finance (Sales Tax) Act, 1956. Section 3 (1) of the Act states that :

(3.) SECTION 74 of the 1993 Act repeals the Assam Sales Tax Act, 1947 and Assam Finance (Sales Tax) Act, 1956 and certain other Acts. Section 7 (1) of the 1993 Act states that every dealer liable to pay tax under any of the statutes repealed by this Act, shall from the appointed date, be liable to pay tax under this Act and on all goods other than the goods specified in Schedule I. The articles referred to in annexures 2 and 3 are included in Schedule I. Therefore, on the coming into force of the Assam General Sales Tax Act, 1993, the goods referred to in the two annexures shall cease to be taxable.