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CIVIL APPELLATE JURISDICTION: Civil Appeal Nos. 3023- 3029 OF 1979.

From the Judgment and order dated 14.6. 1979 of the High Court of Gauhati in Civil Rule Nos. 509 to 512 of 1973.

R.F. Nariman, P.H Parekh. M.K.S. Mench and Sanjay Bharthri for the Appellants.

Prabir Chaudhary for the Respondents.

The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. These appeals arise out of the Judgment and order dated 14th June, 1979 of the High Court of Gauhati in Assam setting aside the order and notice of demand under the Assam Taxation (on Goods carried by Road or Inland Waterways) Act, hereinafter called the Act, but declining to order any refund of the taxes paid. In 1954 Assam Taxation (on Goods carried by Road or Inland Waterways) Act was first enacted. This Court struck down the Act as ultra vires the Constitution of India. See Atiabari Tea Co. Ltd. v. The State of Assam & Ors., AIR 1961 SC 232. On 6th of April, 1961 a new Act passed received the assent of the President. The High Court again struck down the Act declaring it ultra vires the Constitution on 1.8.63. On 13.12.63 Khyerbar Tea Co. Ltd. & another v. State of Assam, [1964] 5 SCR ts 975 in a challenge to the Act under Article 32 of the Constitution, this Court held the Act to be intra vires. On 19th December, 1966, Judgment was passed in Civil Rule No. 190/ 1965. On Ist April 1968, the appeals preferred by the State of Assam against the High Court order dated 13.12.63 were allowed on the basis of the declaration of the Act to be intra vires the Constitution. Thereafter notices were issued by Superintendent of Taxes, Nowgong, requiring the appellant under section 7(2) of the Act to submit returns for the period ending 30.6.61, 30.9.61, 31.12.61 and 31.3.62. Returns were duly filed. Assessment orders were passed under section 9(3) of the said Act. On 10th July, 1973, the High Court passed judgment in Loong Soong Tea Estate, (Civil Rule No. 1005 of 1969) declaring the assessment as without jurisdiction. It is the case of the appellant-petitioner that in view of the above judgment, the appellant came to know about the mistake in paying the tax as per assessment order and also that the appellant became entitled to refund of the amount paid. The present Writ Petition was filed in November, 1973 before the High Court of Assam. Thereafter in June, 1976, the learned Single Judge of the High Court referred the matter to a larger Bench. The Division Bench on June 14, 1979, passed judgment setting aside the orders and notices of demand but refused relief of refund claimed by the appellant.