(1.) Heard Dr. A. K. Saraf, learned senior counsel assisted by Sri A. Goyal, Advocate, for the petitioners and Sri D. Saikia, learned senior counsel assisted by Mr. B. Choudhury, learned Standing Counsel, Taxes for the State respondents.
(2.) These petitions are taken up together, considering the commonality of the issues raised in these petitions.
(3.) Apparently a routine seizure of certain trucks by the police on suspicion of carrying articles without valid documents has spawned an important question of law by alleging that the police have acted without jurisdiction by usurping the role and jurisdiction of other law enforcing agencies.