INDIAN OIL CORPORATION LTD Vs. STATE OF ASSAM

JUDGEMENT

(1.) IN this batch of writ petitions, which are disposed of by this common judgment, the petitioners have challenged the validity and legality of the provisions of Section 10A of the Assam General Sales Tax Act, 1993, for short 'the Act', and the provisions of Rule 19A of the Assam General Sales Tax Rules, 1993, for short 'the Rules'. The provisions of Section 10A of the Act, which were incorporated by the amending Act of 1999 and made applicable with effect from June 1, 1999 read as follows :

(2.) THE ground on which the challenge has been made may be enumerated as below :

(3.) THE respondent -State has filed affidavit -in -opposition in W.P. (C) No. 2877 of 2000 and Mr. B.J. Talukdar, learned counsel for the respondents, has prayed that the above affidavit may be treated as the Government reply in all the cases. The case of the respondent is that the above provisions have been made for proper maintenance of the accounts by the big dealers whose annual turnover is above Rs. 40 lakhs and it would avoid tax evasion and is for proper collection of the lawful revenue to the State. It is further submitted that although there were representations, from the Institute of Chartered Accountants, Guwahati, the provisions were incorporated after proper examination of the matter from time to time and also on consideration of similar provisions under the Indian Income -tax Act. The provisions were brought on statute in the greater interest of the State and its revenue. It is further submitted that there is no basis in the assertion that the dealers dealing in exempted goods or involved in inter -State trade or commerce are unnecessarily dragged in the network of audit. No tax have been levied on them by the above provisions of law and under the existing provisions these dealers are required to get themselves registered and submit their returns. Hence, they are not beyond the purview of the Act.