- (1.) I.A. 3 is an application for recalling of the order passed by this Court on 3rd March, 1997.
(2.) A writ petition was filed by Tripura Goods Transport Association challenging the competence of the State Legislature to pass any law relating to "transportation of goods." The case of the Association was that the transporters were not liable to pay Sales Tax as they were neither "Dealers" in terms of the Act nor had any authority to sell on behalf of the dealers. Various other points were made in the writ petition. One of the points related to submitting of various forms under the Sales Tax Rules by the transporters at the check-posts. The writ petition was dismissed by the Gauhati High Court. The Association approached this Court by a special leave petition. The special leave petition was disposed of by a consent order dated 1-10-1996 which was as under: "If a transporter furnishes Form 18A or Form 18B (prescribed under Rules 47A and 46C respectively of the Tripura Sales Tax Rules, 1976) entitled an information of import/export of taxable goods to the appropriate officer, such transporter shall not be required to furnish Form 24. If, however, the transporter does not furnish Form 18A or 18B prescribed under Rules 47A and 47C respectively of Tripura Sales Tax Rules, it is obvious, he shall have to furnish Form 24. The learned counsel for the State of Tripura further clarifies that the declaration in Form 18A or 18B can be furnished with respect to all goods. In view of the aforesaid agreed order it is not necessary for us to express any opinion on the questions of law raised in this special leave petition. The special leave petition is disposed of accordingly."
(3.) Thereafter, another application was made on behalf of the transporters on which a further order was passed on 3-3-1997 to the following effect: "Heard. Mr. Kapil Sibal, learned counsel for the applicant states that because the petitioners are not dealers, they are not being supplied with Forms 18A and 18B. He, therefore, submits that it is not possible for the petitioners to produce the said forms. On this submission, Mr. M. L. Verma, learned counsel for the State of Tripura responds that while he cannot give any response with respect to the question whether the applicants are dealers or not, he assures that if and when the applicants approach the Commissioner of Taxes, he shall ensure that these forms are supplied to the petitioners. The said statement is recorded herewith. For the above reasons, we also do not express any opinion whether the applicants are dealers or not. The application is disposed of with above clarification." ;