JUDGMENT

1. The Atiabari Tea Co. who is appellant before us has chosen to challenge the judgment of the High Court upholding the assessment of tax under the Assam Taxation (on Goods Carried by Road or Inland Waterways) Act, 1961 (Assam Act 10 of 1961), the vires of which have been sustained by this Court although the High Court had earlier declared it void.

2. The Assam legislature passed Assam Act 13 of 1954 which received the assent of the Governor on April 9, 1954 and came into force on April 24, 1954. Taxes were levied on tea in chests carried by road or inland waterways pursuant to the provisions of that Act. The vires of that legislation was successfully challenged in this Court in the first round of litigation but later, complying with the requirements of the Constitution, the Assam legislature passed Assam Act 10 of 1961. This Act was also challenged and declared void by the High Court, in reversal of whose judgment this Court upheld it. When the Court disposed of the appeals the present appeal alone was remanded to the High Court for the decision of a short question of limitation. Otherwise, the entire Act was upheld and all contentions overruled. On remand the High Court co