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. There