Amitava Roy, J.

1. The common grievance in this batch of writ-petitions relates to reassessment of tax under Section 18(1) of the Assam General Sales Tax Act, 1993 (hereinafter referred to as "the Act") on account of claimed escapement of turnover of the petitioner at the time of initial assessment for the assessment year 1994-95, The statutory appeals having failed, the petitioners have invoked the writ jurisdiction of this Court. The petitions were heard together and are being disposed of by this judgment and order.

2. I have heard Dr. B.P. Todi, learned Senior Counsel for the petitioner and Mr. K.N. Choudhury, learned Senior Counsel for the Revenue.

3. The introductory facts in brief, pleaded by the petitioners would be necessary as a prelude.

4. The petitioners are the wholesale dealers registered under the Act and the Central Sales Tax Act, 1956 carrying on business of potato, onion, garlic, etc., on consignment basis with their principal place of business at TR Phukan Road, Fancy Bazar, Guwahati. They are liable to pay tax on the consignment sales of onion under the Act and duly submitted their return of turnover of sales for the assessment year 1994-95. The assessing aut