KAPILDEORAM BAIJNATH PROSAD Vs. J.K. DAS AND ORS.

JUDGEMENT

(1.) THIS is an application for a Writ of certiorari or mandamus or any other writ of the like nature for the purpose of quashing certain orders under the Assam Sales Tax Act (17 of 1947). The orders in question are dated 29 -3 -52 and 20 -8 -52. There is also a prayer for a direction on the Respondents not to enforce those orders.

(2.) THE application is on behalf of Messrs. Kapildeoram Baijnath Prasad, a registered dealer carrying on business in the District of Nowgong. The business carried on by the Petitioner is mainly of the sale of 'chira' and 'muri'.

(3.) SECTION 3 of the Act provides for the liability to sales tax and, amongst others, it says: