Judgment

GAJENDRAGADKAR, J.: (For himself and for Wanchoo, Das Gupta and Rajagopala Ayyangar JJ.) The present writ petition by which the two petitioners Khyerbari Tea Co. Ltd. and Mr. Sudhir Chandra Guha, Manager of the said Company seek to challenge the validity of the Assam Taxation (on Goods Carried by Road or on Inland Waterways) Act, 1961 (No. X of 1961) (hereinafter called the Act ), is a sequel to the decision of this Court in the case of Atiabari Tea Co. Ltd. v. State of Assam, 1961-1 SCR 809. To this petition have been impleaded three respondents, the State of Assam, the Commissioner of Taxes, the taxing authority appointed under S. 6 of the Act, and the Superintendent of Taxes, Dhubri Division. We will refer to the State of Assam as the respondent hereafter. The respondent had passed a similar Act No. XIII of 1954 which had received the assent of the Governor on April 9, 1954. The validity of the said Act was challenged by the petitioners and certain other producers of tea by filing writ petitions before the Assam High Court. The Assam High Court dismissed the writ petitions and held that the impugned Act of 1954 was valid. The said judgment was pronounced by the High Cou