I.A. Ansari, J.

1. Apart from the fact that all these three writ petitions, involving identical facts, have been filed by the same petitioner, these writ petitions, as would transpire, are inextricably linked with each other and have raised common questions of law for determination Hence, all these writ petitions have been heard on the request made by the learned Counsel for the parties, analogously and are being disposed of by this common judgment and order.

2. The prominent questions, which this set of writ petitions has raised, are : (i) When the "transporters" as a class, do not fall within the definition of the term "dealer", in a given fiscal statute, whether it is constitutionally permissible to impose legal obligations on the functioning of the "transporters" so as to ensure that the acts or omissions of transporters" do not help evasion of tax by "dealers"? (ii) Whether contravention of such statutory obligations, imposed on the "transporters" can be made offences? (iii) Whether it is permissible for the Legislature to make such provisions, in such a fiscal statute, as would enable a "transporter" to opt for composition of such offences by making payment of such sum(s), which may be recoverable as the taxable liability of the "dealer", whose taxable consignment had been carried by the "transporter" or whose taxable liability the transporter has helped escaped assessment of? (iv) In the absence of any charging provisions imposing taxable liability on a "transporter", whether it would be permissible for the State to recover tax, which is, otherwise, payable by a "dealer", by making payment of such taxable amount as a condition for composition of an offence, which a "transporter" may have committed?

Background facts:

3. The petitioner, in all these writ petitions, is in the business of carrying goods of different "dealers", who have been carrying on business at Agar-tala and at other places in the State of Tripura. The persons, who fall within the definition of a "dealer", as given in the Tripura Sales Tax Act, 1976 (in short, "the TST Act"), are required to get themselves registered, in terms of the TST Act, with the Superintendent of Taxes within whose jurisdiction such a "dealer" may be carrying on his business. For the purpose of import of goods from outside the State, the "dealers" are required to be registered under the TST Act and their registration enables the authorities under the TST Act to assess and collect taxes from the "dealers" for the goods imported by them into the State of Tripura. Rule 64A of the Tripura Sales Tax Rules, 1976 (in short, "the TST Rules") casts obligation on the "transporters", "carriers" and "transporting agents", who carry/transport taxable goods in the State of Tripura to apply for registration in a prescribed format. The petitioner accordingly applied for and was granted registration as a "transporter"/"V carrier" of taxable goods in the State of Tripura.

4. Being a registered "transporter", the petitioner is required to obtain form No. XIV from the Superintendent of Taxes concerned in order to enable the petitioner transport goods from one place to another in the State of Tripura. Under the scheme of the relevant statute and the rules framed there under, the names of importing "dealer", with the dealer's registration number, place of dispatch, contents, weight, value, details of consigner's invoice and some other particulars, are required to be filled up by the "transporter" in form No. XTV prior to transacting business as a "transporter". Two copies of such filled up forms are required to be surrendered at the entry point of the sales tax check-post at Churaibari. The authorities concerned, upon collecting the form aforementioned at Churaibari, transmit one copy of the form to the respective Superintendent of Taxes, who had issued the form, so as to enable the Superintendent to verify the record of transportation of goods by the registered "dealer". Under the scheme of the rele