Ranjan Gogoi, J.

1. The writ petitioner/who is a dealer registered under the provisions of the Assam General Sales Tax Act, 1993 (hereinafter referred to as "the Act") in course of his normal business of sale and supply of "supari" had sent a total of 320 bags of "supari" on March 7, 2003 to its consignment agents in Rajasthan by truck No. RJ-07G-4874. The aforesaid goods while in transit were seized by the Inspector of Taxes of Barpeta Road and as it would be evident from the seizure memo dated March 17, 2003 the grounds of seizure were stated as follows :

1. The dealer was carrying by truck No. RJ-07G-4874 Assam chikni "supari" which costs Rs. 60 per kg. on average whereas, he has shown the same as Assam "supari" in his Bill Nos. 20, 21, 19 dated March 17, 2003 showing the cost at Rs. 12.52 per kg. on average such goods are under-valuation.

2. The dealer claimed that the dispatch note was not compulsory as per judgment given by the honourable Gauhati High Court in which case the road challan should have been duly countersigned by the concerned Superintendent of Taxes and which was absent in this case.

3. Further the dispatch note No. 026685 of Book No. 25068 accompanied with