The above two Civil Rules involve common questions of law and similar facts. Therefore, I propose to dispose of both the Civil Rules by a common judgment.

2. In both these Civil Rules the petitioners have challenged the seizure of books of accounts and documents made by the authorities on 9.8.93 at the offices and godowns of the petitioners under the provisions of the Assam General Sales Tax Act, 1993 and also have challenged the Annexure II notices dated 1.9.93 issued by the Superintendent of Taxes, Unit B, Guwahati, directing the petitioner to produce various books of accounts and documents on 4.9.93 for the purpose of verification of the accounts and documents seized by the officers of the department, etc. and prayed for issuance of appropriate writ or direction. The petitioners have also prayed for a declaration that sections 42 as ultra vires.

3. The facts for the purpose of disposal of these Civil : The petitioner is a company registered under the Companies Act engaged in the business of transportation of goods on behalf of the customers through out the country. The second petitioner is the Joint Managing Director of the petitioner company. The petitioner company is not engaged

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