Amitava Roy, J. - (1.)IN challenge is the assessment order dated 22.3.2001 of the Superintendent, of Taxes, Damra Check Post, Shrirampur, Assam as well as the order dated 12.9.2008 passed by the Additional Commissioner of Taxes, Assam sustaining the same. By the aforementioned assessment, the petitioner has been saddled with a tax liability of Rs. 15,89,419 realizable under the Assam General Sales Tax Act, 1993 (hereinafter for short referred to as the Act).
(2.)1 have heard Mr. G.K. Joshi, learned senior Counsel for the petitioner and Mr. D. Saikia, learned standing Counsel for the Revenue Department, Government of Assam.
As final argument have been advanced on behalf of the parties at the motion stage based on the materials available on record, this petition is being disposed of hereby.

The petitioner claims itself to be a proprietorship firm engaged in the business of carrying Maruti Vehicles from Gurgaon (Haryana) to different places in the North -Eastern States including the State of Mizoram as an approved carrier of M/s. Maruti Udyog Limited, Gurgaon (Haryana). According to it, the trailer carrying such Maruti vehicles from Gurgaon (Haryana) to the destination as above located in the States of Meghalaya, Nagaland, Manipur, Tripura, Mizoram and Arunachal Pradesh have to cross the territory of Assam through the Damra Check Post of the Taxation Department of the State of Assam, at Srirampur which is the entry point for such vehicles. To facilitate the transit, the driver or the person incharge of the vehicle obtains a transit pass from the Superintendent of Taxes, Damra Check Post, Srirampur at the entry point under Section 46(15)(a) of the Act and is Supposed to surrender the said document at the entry check post within thirty days of the date of issue thereof after obtaining necessary endorsement from the concerned authority of the exit check post of the State of Assam as a proof of movement of the vehicle outside Assam. In terms of Section 64(15)(d) a presumption that the vehicles had been sold within the state of Assam is available in law in case such a transit pass is not surrendered at the entry point within the period of 30 days without any reasonable cause.

(3.)THE petitioner has asserted that during the year 2000 -01, it carried consignments of Maruti vehicles from Gurgaon (Haryana) by trailers to transhipment point at Guwahati and thereafter the said vehicles were transported to Aizawl (Mizoram) on trucks. The transit passes obtained from the Superintendent of Taxes, Damra Check Post, Srirampur (hereinafter for short referred to as the respondent No. 2) used to be duly surrendered with necessary endorsement as required under the Act. In connection with the impugned consignments, the petitioner amongst others, submitted 11 numbers of transit permits duly countersigned at the entry check post of Mizoram along with certificates, in support of the fact that those had crossed the exit check post of the State of Assam and had entered the state of Mizoram. This was in response to notice(s) issued by the respondent No. 2 requiring it to submit the transit passes relatable to the said consignments issued at the entry point of the check post as required under Section 46(15)(d) of the Act. The said revenue authority, however, did not consider the said documents and rendered its assessment under Section 17(6) of the Act raising a demand of Rs. 15,89,419 computed on the basis of the value of the Maruti vehicles covered by the connected 11 transit passes amounting to Rs. 1,20,41,063. Being aggrieved, the petitioner filed a revision petition before the Commissioner of Taxes on 30.4.2001 and on a summary rejection thereof, an appeal was filed before the Board of Revenue, Assam which remanded the matter to the said Revisional Authority for a fresh disposal. By the impugned order dated 12.9.2008, the aforementioned assessment has been sustained.