A. Raghuvir, C.J.- After the opinion of the 3rd Judge is received, and after hearing the learned counsel of both sides the following order is passed :- As per the judgment of the Chief Justice Rule 42/V is valid. As per the judgment of the Homchoudhuri, J the Rule 42 A is held ultravires of the Act XVII of 1947. As per the judgment of the Hansaria, J as indicated in sub-para (3) of para 14 which reads as under :- "(3) Rule 42A of the Assam Sales Tax Rules, 1947 is ultravires section 35A of the State Act to the extent that the former visualises charging of interest on the tax assessed as distinguished from the tax due as per return. As a result, interest can be realised only on the basis of tax due as per return, and that too from registered dealers." In our view, the majority view is the view indicated in sub-para (3) para 14 of Hansaria, J. The respondents authorities are directed to reckon interest as above. The writ petitions are disposed of accordingly. All interlocutory orders passed are hereby vacated. No costs.