T. Vaiphei, J.

1. The constitutional validity of Explanation (ii) to Section 8(1)(a) of the Assam General Sales Tax (Amendment) Act, 2002 and the legality of (i) the assessment order dated 30-7-2004 of the Superintendent of Taxes, Unit-D, Assam (Respondent No. 3) assessing an amount of 1,25,46,326/- (ii) the assessment order bearing the same date assessing an amount of 7,25,034/- and (iii) the assessment order bearing the same date assessing an amount of 99,297/- for payment by the Petitioner by way of sales taxes due and the accrued interests thereon for the period between 1-4-2002 and 31-3-2003 issued by the Superintendent of Taxes, Unit-D, Guwahati (Respondent 3) on the basis of best judgment assessment are called into question in this batch of three writ petitions filed by the same Petitioner.

2. As there is virtually a common question of facts and of law in the three writ petitions, suffice it to refer to the controversy involved in WP(C) No. 7807 of 2004 and our decision thereon will govern the remaining cases. The case of the Petitioner in WP(C) No. 7807 of 2004 is that he is carrying on the business of contractual works under various Departments of the Government of A