S. P. Bhaurcha, J. - (1.) These appeals impugn a judgment and order of the High Court at Guwahati. It may be immediately stated that, there having been some difference of opinion between the two learned Judges who first heard the writ petitions filed by the appellants, four questions were referred to a third learned Judge and it is the first of those four questions which will determine these appeals.
(2.) Briefly stated for the purposes of this judgment, the facts are these:The appellants manufacture and sell petroleum coke, which are goods declared by S. 14 of the Central Sales Tax Act, The appellants are registered as dealers under the Central Act and liable to pay Central sales tax on the petroleum coke that is the subject of inter-State sales. The payments of Central sales tax on inter-State sales of petroleum coke were delayed. For the assessment years 1974 to 1980 the appellants were required by the respondents to pay interest at the rate of 24% per annum thereon, in purported exercise of the provisions of S. 35A of the Assam Sales Tax Act, 1947. The writ petitions were filed by the appellants challenging the imposition of such interest.
(3.) The four questions which were referred to the third learned Judge read thus: "(1) Section 9(2) of the Central Act did not visualise any payment of interest. (2) If interest were to be charged by the forceof S. 35A of the Assam Sales Tax Act, 1947 which visualises imposition of a minimum interest at the rate of 6% per annum, the same would violate S. 15(a) of the Central Act which has put a limit of 4% in so far as the tax payable on the goods dealt with the appellants were concerned. (3) Charging of interest on the amount of tax assessed because of what have been provided in Rule 42A of the Assam Sales Tax Rules, 1947 was not permissible inasmuch as Rule 42A was ultra vires Section 35A. (4) Section 35A of the said Act was violative of Art. 14 of the Constitution. ;