R.B. Misra, J.

The petitioners have prayed for directing the respondents for granting registration, as transporter, carrier and transporting agent as required under Section 38-B of the Tripura Sales Tax Act, 1976 (for short called, "the Act") read with Rule 64-A of the Tripura Sales Tax Rules, 1976 (for short called, "the Rules") without any security deposit.

1. The brief facts necessary for adjudication of the writ petition are that the petitioners a partnership firm having five partners, are seeking registration under Rule 65 of Rules for running business as transporter, carrier and trading agent of taxable goods, had submitted an application dated October 7, 2002 to the Superintendent of Taxes, followed by other applications dated December 8, 2003, February 28, 2004, May 9, 2004 and July 9, 2004 to the Commissioner of Taxes, State Government of Tripura, stating that the firm shall abide by the rules and regulations and direction of tax authorities showing willingness to deposit Rs. 2.5 lakhs as bank guarantee and remaining deposits in installments. According to the petitioner, no order in respect of registration was communicated by the Commissioner of Taxes except the appr