JUDGMENT

K. N. SAIKIA, J.:— These appeals by special leave are from a Full Bench judgment of the Patna High Court* in two writ petitions under Arts. 226 and 227 of the Constitution of India allowing the petitions and quashing the Bihar Governments Notification No. S.O. 1432 dated 28th December 1985 as violative of Arts. 301 and 304 of the Constitution of India.

* Reported in AIR 1987 Pat 175 (FB).

2. Sub-section (2-A) of S. 31 of the Bihar Finance Act, 1981 was substituted by Bihar Finance Act, 1984 as follows :-

"(2-a) A person transporting goods shall carry a declaration in such form as may be prescribed by the commissioner supported by either a cash memo, bill or a challan, in case the movement is otherwise than as a result of sale, in respect of goods which is being transported on a goods carrier, or a vessel and shall produce such challan, cash memo or bill along with the aforesaid form of declaration on demand before the prescribed authority :

Provided that the Commissioner, by notification in this respect, may prescribe a for of declaration or adopt a form of declaration or permit prescribed for the purpose of Ss. 34 and 35 of this part, and, he may also prescribe, in the said n