BHAURAM JODHRAJ AND CO Vs. STATE OF ASSAM

JUDGEMENT

(1.) WE propose to dispose of these bunches of civil rules by a common judgment as they involve similar facts and identical questions of law under the Assam Finance (Sales Tax) Act, 1956 and Assam Finance (Sales Tax) Rules, 1956.

(2.) THE Assam Finance (Sales Tax) Act, 1956 was brought into force with effect from 1st July, 1956. The validity of this Act was challenged before this Court in Satyanarayan Mahabir v. State of Assam AIR 1971 Aandn 83. It was held that the Act does not offend the provisions of articles 301, 19 (1) (g) and 14 of the Constitution of India. The main object of the Act is to impose a tax on dealers for sales of commodities in Assam as prescribed in the Schedule annexed to the Act. By virtue of section 39 of the Act which empowers the State Government to make Rules, the Assam Finance (Sales Tax) Rules, 1956 was framed which was given effect on and from 27th June, 1956 and as amended from time to time.

(3.) THESE bunches of civil rules have arisen out of demand notices issued by the Superintendent of Taxes directing the petitioners to pay interest for non-payment of full quarterly tax payable under the Assam Finance (Sales Tax) Act, 1956 (for short, "the Act" ). The period mentioned are different as per demand notices. The petitioners are registered dealers of the commodities within the meaning of sub-section (2) of section 2 of the Act in respect of which sales tax are payable under the Act.