Judgment

SINHA, J.

( 1 ) THESE appeals on certificates granted under Art. 132 of the Constitution by the High Court of Judicature in Assam and writ Petition under Art. 32 of the Constitution impgun the constitutionality of the Assam Taxation (on Goods Carried by Roads or Inland Waterways) Act, (Assam Act 13 of 1954) which hereinafter will be referred to as the Act. The appellants moved the High Court under Art. 226 of the Constitution challenging the validity of the Act. The High Court by its judgment and order dated 6/06/1955, dismissed the writ petitions. Thereupon, the appellants obtained the certificates that the cases involved substantial questions of law as to the interpretation of the Constitution. The petitions under Art. 32 of the Constitution were moved in this Court for the same purpose of challenging the vires of the Act. The appellants and the petitioners will, in the course of this judgment, be referred to, for the sake of convenience, as the appellants. The State of Assam, the Commissioner of Taxes, appointed under S. 6 of the Act, and the Superintendent of Taxes are the respondents to the appeals and the writ petitions.

( 2 ) IT appears that the appellants are growers