JUDGMENT :

N. Kotiswar Singh, J.

Heard Dr. A. K. Saraf, learned senior counsel assisted by Sri A. Goyal, Advocate, for the petitioners and Sri D. Saikia, learned senior counsel assisted by Mr. B. Choudhury, learned Standing Counsel, Taxes for the State respondents.

2. These petitions are taken up together, considering the commonality of the issues raised in these petitions.

3. Apparently a routine seizure of certain trucks by the police on suspicion of carrying articles without valid documents has spawned an important question of law by alleging that the police have acted without jurisdiction by usurping the role and jurisdiction of other law enforcing agencies.

4. Since the issues raised are primarily legal in nature, only the minimal facts may be adverted to.

5. In these petitions, most of the petitioners claim to be primarily proprietorship firms carrying on the business of sale and supply of arecanuts (betel nuts). All the petitioner firms are registered under the Assam Goods and Services Tax Act, 2017 and according to them, they had been paying the necessary tax as required under the rules.

6. According to the petitioners, since the petitioner firms had paid the necessary tax under t