Judgment

SABYASACHI MUKHARJI, J.:- These appeals arise out of the judgment and order dated 14th June, 1979 of the High Court of Gauhati in Assam setting aside the order and notice of demand under -the Assam Taxation (on Goods Carried by Road or Inland Waterways) Act, hereinafter called the Act, but declining to order any refund of the taxes paid. In 1954 Assam Taxation (on Goods Carried by Road or Inland Waterways) Act was first enacted. This Court struck down the Act as ultra vires the Constitution of India. See Atiabari Tea Co. Ltd. v. State of Assam, AIR 1961 SC 232. On 6th of April, 1961 a new Act passed received the assent of the President. The High Court again struck down the Act declaring it ultra vires the Constitution on 1-8-63. On 13-12-63 Khyerbari Tea Co. Ltd. v. State of Assam, (1964) 5 SCR 975 in a challenge to the Act under Article 32 of the Constitution, this Court held the Act to be intra vires. On 19th December, 1966 judgment was passed in Civil Rule No. 190/1965. On 1st April 1968, the appeals preferred by the State of Assam against the High Court order dated 13-12-63 were allowed on the basis of the declaration of the Act to be intra vires the Constitution. Thereafter notices were issued by Superintendent of Taxes, No Nowgong requiring the appellant under section 7(2) of the Act to submit returns for the period ending 30-6-61, 50-9-61, 31-12-61 and 31 -3-62. Returns were duly filed. Assessment Orders were passed under section 9(3) of the said Act. On 10th July, 1973, the High Court passed judgment in Loong Soong Tea Estate - (Civil Rule No. 1005 of 1969) declaring the assessment as without jurisdiction. It is the case of the appellant-petitioner that in view of the above judgment, the appellant came to know about the mistake in paying the tax as per assessment order and also that the appellant became entitled to refund of the amount paid. The present Writ Petition was filed in November, 1973 before the High Court of Assam. Thereafter in June, 1976, the learned single Judge of the High Court referred the matter to a larger Bench. The Division Bench on June 14, 1979, passed judgment setting aside the orders and notices of demand but refused relief of refund claimed by the appellant.

2. Aggrieved thereby, the appellant has preferred the present appeals. The appellant petitioner claimed in all these petitions that the assessments were illegal and prayed that directions be given to the respondents to refund the tax collected in pursuance of those orders.

3. The Legislature of Assam passed the Act, as mentioned hereinbefore in 1954 called the Assam Taxation (on Goods Carried by Road and Inland Waterways) Act 1954 which purported to levy tax on manufactured tea and jute carried by road and inland waterways. The Act was declared ultra vires the Constitution by this Court in Atiabari case (AIR 1961 SC 232) (supra) on the ground that previous sanction of the President was not taken. Thereafter the Legislature passed the Act, which received the assent of the President on 6-4-61. The validity of the Act was also challenged and the High Court declared that Act to be ultra vires on 1 st August, 1963. Against the judgment and order passed by the High Court, the State of Assam and other respondents preferred appeals before this Court. In the meantime, M/s. Khyerabari Tea Co. Ltd. (AIR 1964 SC 925) challenged the provisions of the Act directly before this Court by filing an application under Article 32 of the Constitution and this Court in its judgment dated 13-12-63 held the Act to be intra vires. Following the aforesaid decision of this Court, the appeals filed by the State of Assam and others against the judgment of the High Court were allowed by this Court on the I st April, 1968. It was after this decision that the respondents required the appellant by a notice under section 7(2) of the Act issued on 8-7-68 to submit returns for four periods mentioned hereinbefore. Due to penal consequences mentioned in the said notices i