Judgment

Dr. AR. Lakshmanan, J.—In Civil Appeal No. 2768 of 2000

This is an appeal filed against the judgment and order dated 4.1.2000 passed by the Gauhati High Court in Writ Appeal No. 197 of 1996. The Division Bench while allowing the appeal filed by the State of Assam held that the controversy raised in the matter was covered by the decision of this Court in the case of Tripura Goods Transport Association & Anr. Vs. Commissioner of Taxes & Ors., (1999) 2 SCC 253 and not in the case of State of Haryana & Ors. vs. Sant Lal & Anr. (1993) 4 SCC 380.

2. The respondents filed a writ petition in the High Court challenging the seizure of books of accounts and documents made by the authorities at the offices and godowns of the respondents under the provisions of the Assam General Sales Tax Act, 1993 (hereinafter referred to as “the Act”). The respondents have also prayed for a declaration that Sections 42 and 44 of the Act, as ultra vires.

3. The short facts for the purpose of disposal of this civil appeal are as follows:

The respondent is a company registered under the Companies Act engaged in the business of transportation of goods on behalf of the customers throughout the country. A Bill,