JUDGMENT :

SOUMITRA SAIKIA, J.

1. Heard Mr. S.K. Muktar, learned counsel for the petitioners. Also heard Mr. B. Choudhury, learned counsel appearing for the respondents.

2. The petitioner No. 1 is a partnership firm carrying on the business of transportation in the States of Bihar, Bengal and Assam and the petitioner No. 2 is the manager of the petitioner No. 1. The petitioner No. 1 is registered as a ‘transporter’ under section 46A of the Assam General Sales Tax Act, 1993 (hereinafter referred to as “Act of 1993”) and it also possesses a certificate of registration issued by the jurisdictional officer under the Act of 1993, read with Assam General Sales Tax Rules, 1993 (hereinafter referred to as “Rules of 1993”). The petitioners have been regularly submitting statements/monthly tax returns in respect of the goods transported into as well as transported out of Assam. The head office of the petitioner firm is located in Kolkata in the State of West Bengal and it has its branch offices in Guwahati and in other districts of Assam.

3. On 28.01.2004, the respondent no. 5 visited the branch office of the petitioner firm in Guwahati, at Dispur, and identified himself as the Superintendent of