SAIKIA, J. - M/s. Electric & Furnishing Mart, a partnership firm of Tezpur town prays for an appropriate writ quashing the direction given by the Superintendent of Taxes, Tezpur, contained in the impugned letter containing direction as to new procedure (annexure B), accompanied by a specimen form of declaration (annexure C).

2. The petitioner-firm is a registered dealer under the Assam Finance (Sales Tax) Act, 1956 (hereinafter called the Act), being No. TEZ/F/756; and it deals in various goods taxable under the Act, importing some of those from places outside Assam. Respondent No. 3, the Superintendent of Taxes, Tezpur, on 18th February, 1981, served on the petitioner the letter (annexure B) accompanied by a specimen form (annexure C) containing the direction to follow a new procedure by obtaining permit for import of finance tax goods into Assam by road transport purported to be under rules 55 and 56 of the Assam Finance (Sales Tax) Rules, 1956 (hereinafter called the Rules). The letter and the accompanying specimen form are as follows :

"(Annexure B)

To

M/s. Electric & Furnishing Mart, Tezpur.

This is for general information that a new procedure is going to be introduce