B.K. Sharma, J.

1. All the writ petitions involving same set of facts and questions of law have been heard together and are being disposed of by this common judgment and order.

2. The Petitioners are aggrieved by the fresh assessment orders under Section 18 of the Assam General Sales Tax Act, 1993 read with Section 9(2) of the Central Sales Tax Act, 1956 against the original assessment orders pertaining to various assessment years. Learned Counsel for the parties made submissions in reference to the writ petitions being WP (C) No. 6254/2004 and 6108/2004 and submitted that the decision thereof would cover all the writ petitions. In fact, the Respondents have filed their counter affidavit only in WP(C) No. 6108/2004 and the learned Counsel submitted that the same would cover all the writ petitions.

3. In view of the above position, the basic facts as available in WP (C) No. 6254/2004 are only indicated below, as the facts in other writ petitions, which are similar in nature, except the dates of the impugned orders, the years of assessment and the amounts involved are only different.

4. The Petitioner is a proprietorship concern and is engaged in the business of purchase and sale of tea and is registered under the AGST Act, 1993 as well as the Central Sales Tax Act, 1956. It is also a member of the Guwahati Tea Auction Centre. It's business constitutes purchase of tea from Guwahati Tea Auction Centre and the entire purchase sold in the course of inter-state Trade and Commerce to the registered dealers having their business outside the State of Assam.

5. The Government of Assam vide notification dated 21.7.1972 notified that any registered dealer buying tea from Guwahati Tea Auction Centre and selling the same to the registered dealers in other States in the course of inter-state sale shall be exempted from payment of central sales tax. However, such exemption from payment of tax was done away with by Annexure-III notification dated 20.7.2004 notifying that inter-state sale of tea to a registered dealer purchased from Guwahati Tea Auction Centre shall attract central sales tax @ 1%.

6. The Petitioner submitted its return for the period in question ending 1998-99 under the AGST Act, 1993. Accordingly the Superintendent of taxes after going through the books of accounts and documents submitted therewith completed the assessment under Section 17(4) of the Act, read with Section 9(2) of the CST Act and passed order dated 9.4.2001 and determined the tax as NIL, as the entire sale was made outside the States to the registered dealers in the course of inter-state sale.

7. The Annexure-V show cause notice dated 24.5.2004 was issued to the Petitioner alleging submission of fake 'C Forms for various amounts during the years 1998-99 and 2000-01. The Petitioner was asked to show cause in writing as to why the 'C Forms indicated in the notice should not be treated as fake/obsolete. For a ready reference, the show cause notice dated 24.5.2004 is reproduced below:

Govt. of Assam

Office of the Superintendent of Taxes,

Guwahati Unit-B

No. GAU/u-B/c-9/1227

dt. 24.5.2004

To,

M/s Allied Sales Corpn.

B.R. Phookan Road, Guwahati.

Sub.: Use of obsolete/Fake 'C Forms.

Information available in my possession that you have submitted 4 (four) fake 'C Forms bearing No. AA/HR 099903 for Rs. 36,70,200/-, No. AA/HR 099969 for Rs. 95,000/-, No. AA/HR 099977 for Rs. 1,85,100/- and No. AA/HR for Rs. 2,15,000/- issued by M/s. Rajesh Tea Co., Purani Mandi, Kurukhetra, Haryana bearing CST No. 25785 during the year 1998-99 and 2000-01.

Your are therefore, hereby called upon to show cause in writing by appearing in person on or before 27.5.2004 as to why the above 'C Forms should not be treated as fake/obsolete.

Sd/- Illegible

Superintendent of Taxes

Guwahati, Unti-B, Panbazar.

8. On receipt of the show cause notice, the Petitioner requested the Superintendent of Taxes by letter dated 27.5.2004 to allow them atleast three months time to find out the required details. They also reque