This writ application has been filed by the writ petitioner to quash the penalty order dated 31.7.97 and 10.2.98 passed by the Inspector of Taxes, Mangaldoi for the assessment year 1997-98 imposing penalty of Rs. 3,22,200.00 (Rs. three lakhs twenty two thousand two hundred), that is, Annexure 6 and 11 to the writ application. Annexure 6, the order is dated 31.7.97 and the order is passed under the Assam General Sales Tax Act, 1993. We will come to the orders at a later point of time.

2. At the time of argument Shri Saikia also argued that he also took up the point regarding the validity of the Notification issued on 2nd July, 1993. That contention is available at paragraph 42 of the writ application and that is quoted below :

"42. That the petitioner respectfully states that the delegation of power to impose penalty under section 44 (5) (b) of the Act to the Inspector of Taxes vide Notification No. CTS 3/92/15 dated 2nd July, 1993, issued by the respondent No. 2 in exercise of powers under section 3 (3) of the Act is ultra vires the provisions of Rule 10 of the Assam General Sales Tax Rules, 1993 inasmuch as Rule 10 expressly debars such delegation to any officer below the rank of a

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