I.A. Ansari, J.

1. As a functionary of the State Government, it is essential for a Government servant to be vigilant and ensure that no evasion of tax takes place, but while attempting to stop such evasion of tax, the Government servant must know what his powers under the law are and if he has such powers, its exercise must not be arbitrary; otherwise, a Writ Court is bound to interfere and correct the position.

2. Viewed dispassionately, the case of the petitioner emerges to be as follows:

The petitioner is an authorized dealer having service centre of Maruti Udyog Ltd., at Nahariagun, in the State of Arunachal Pradesh. As a dealer of the Maruti Udyog Ltd, the petitioner carries on the business of selling and servicing of motor vehicles of the said company. The petitioner sells motor vehicles of the said company in the State of Arunachal Pradesh as well as in the course of inter-State trade and commerce. The sale of motor vehicles within the State of Arunachal Pradesh are taxable at the rate of 12 % under the Arunachal Pradesh Sales Tax Act, 1999 (hereinafter referred to as "the Act of 1999"). The State Government, in exercise of its powers under Section 8(5)(b) of the Centra