Judgment

Misra, J.-Leave granted.

2. The appellant-Association which is doing the business of transport­ing goods within and outside the State of Tripura, is aggrieved by the judgment of the Gauhati High Court dismissing the writ Appeal chal­lenging the constitutional validity of the Tripura Sales Tax (11th Amendment) Rules, 1994, (for short ‘the Rules’) and Sections 29, 32 and 36A of the Tripura Sales Tax Act, 1976, (for short ‘the Act’) including notifications dated 23rd September, 1994 and 15th October, 1994. By means of the aforesaid 11th Amendment, sub-rule (3) has been inserted after sub-rule (2) of Rule 46-A of the Tripura Sales Tax Rules, 1976, (for short ‘Principal Rules’), sub-rule (1A) has been inserted after sub-rule 63A (1), sub-rule (2) in Rule 63A has been substituted in place of old sub-rule (2) of the principal Rules and Rule 64A has been substituted for the old sub-rule 64A. The resultant effect of such amendment is that the appellants, who are working as Transporters in Tripura, are required to obtain a Certificate of Registration and to comply with various other formalities as pre­scribed under the Act and the Rules, viz., to maintain accounts according to the pre