Kailasam J. - (1.) These appeals are preferred by the Superintendent of Taxes, Tezpur, by special leave against the judgment and order passed by the High Court of Assam and Nagaland at Gauhati in Civil Rule Nos. 1000 and 1001 of 1969.
(2.) The respondent is M/s. Bormahajan Tea Co. Ltd., who is assessee under the Assam Taxation (on Goods Carried by Road or on Inland Water-ways) Act, 1961. The Assam Taxation (on Goods Carried by Road or on Inland Water-ways) Act was passed in 1954. The validity of the Act was challenged by various parties before the Assam High Court and this Court. This Court on September 26, 1960 held that the Act was ultra vires of the Constitution as the previous sanction of the President was not taken as required under Art. 304 of the Constitution. The present Act, the Assam Taxation (on Goods Carried by Road or on Inland Water-ways) Act, 1961 (hereinafter called as "the Act"), was passed by the Assam Legislature with the sanction of the President for the purpose of validating the tax that had been imposed under the 1954 Act. The Act received the assent of the President on April 6, 1961 and was published in the Assam Gazette on April 15, 1961 and was to be in force only up to March 31, 1962. The validity of this Act was also challenged and the High Court of Assam by its order dated August 1, 1963 held that this Act was also ultra vires. The State Government appealed to the Supreme Court against this judgment. While the appeal was pending before the Supreme Court two writ petitions filed by different assessees under Art. 32 of the Constitution before the Supreme Court were disposed of on December 13, 1963 holding that the Act was valid. On an application made by the Government of Assam pending the appeal against the order dated August 1, 1963 of the Assam High Court the Supreme Court granted stay of the operation of the judgment of the High Court and on January 29, 1965 made the stay absolute subject to the condition that the assessment proceedings could continue but no levy should be made. On April 1, 1968 the Supreme Court reversed the judgment dated August 1, 1963 of the Assam High Court and held the present Act to be valid. Though the present Act was passed in 1961 as the matter was pending before the courts the assessment proceedings could not be taken up till January 29, 1965 when the Supreme Court allowed the assessment proceedings to be continued.
(3.) The two appeals before us relate to the assessment quarter ending September 30, 1960 and December 31, 1960. In Civil Rule No. 1000 of 1969, Assam High Court out of which Civil Appeal No. 602 of 1974 before this Court arises, the respondent company submitted the return on October 27, 1960 under Section 7 (1) of the Act for the period ending September 30, 1960. The respondent submitted the return without paying tax on the return as required under Section 20 (2) of the Act. In Civil Rule No. 1001 of 1969 in the Assam High Court, out of which Civil Appeal No. 603 of 1974 arises in this Court, the respondent submitted a return of February 14, 1961 for the quarter ending December 31, 1960 under Section 7 (1) of the Act. The return under Section 7 (1) has to be submitted under Section 7 (3) within 30 days of the completion of the quarter in respect of which the returns are to be filed. In this return also no tax as required was paid prior to the submission of the return. It may be noted that while in Civil Appeal No. 602 of 1974 the return was filed within time but without payment of tax, in Civil Appeal No. 603 of 1974 the return was filed out of time and without payment of the tax.;