JUDGMENT J. N. SARMA, J. - This application under article 226 of the Constitution of India has been filed praying the following reliefs : "(a) Why a declaration should not be issued that the rules 46A(3), 63A(1A), 63A(2) and new rule 64A as introduced in the Tripura Sales Tax Rules, 1976, by the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, as also the Notification No. F.I-1(27)-Tax/94/7215-88 dated September 23, 1994, Memorandum No. F.I-1(27)-Tax/94/7305-77 dated September 23, 1994 and Memorandum No. F.I-1(27)-Tax/94/7865-935 dated October 15, 1994, as in annexure I hereto, effective from September 13, 1994 requiring the transporters, being the members of the petitioner-association herein, inter alia, to obtain registration from the respondents, to maintain accounts according to prescription to be made by the respondents and to carry on transport business after receipt of declaration in form XXIV from the respondents are all beyond the legislative competence of the State and are also illegal, invalid, ultra vires the Constitution of India offending articles 14, 19(1)(g), 246, 265, 286, 300A and 301 of the Constitution of India. (b) Why a writ and/or in the nature of mandamus should not be issued commanding the respondents to show cause as to why the rules 46A(3), 63A(1A), 63A(2) and new rule 64A as introduced in the Tripura Sales Tax Rules, 1976, by the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, as also the Notification No. F.I-1(27)-Tax/94/7215-88 dated September 23, 1994, Memorandum No. F.I-1(27)-Tax/94/7305-77 dated September 23, 1994 and Memorandum No. F.I-1(27)-Tax/94/7865-935 dated October 15, 1994, as in annexure I hereto, effective from September 13, 1994, requiring the transporters, being the members of the petitioner-association herein, inter alia, to obtain registration from the respondents, to maintain accounts, according to prescription to be made by the respondents and to carry on transport business after receipt of declaration in form XXIV from the respondents should not be set aside and/or quashed and/or struck down and/or cancelled and/or withdrawn. (c) Why a writ of and/or in the nature of prohibition should not be issued commanding the respondents and/or their servants and subordinates to forbear from acting or continuing to act on the basis of the impugned amendments in the sales tax laws introduced by rules 46A(3), 63A(1A), 63A(2) and new rule 64A as introduced in the Tripura Sales Tax Rules, 1976, by the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, as also the Notification No. F.I-1(27)-Tax/94/7215-88 dated September 23, 1994, Memorandum No. F.I.-1 (27)-Tax/94/7305-77 dated September 23, 1994 and Memorandum No. F.I.-1 (27)-Tax/94/7865/935 dated October 15, 1994, as in annexure I hereto, requiring the transporters, being the members of the petitioner-association herein, inter alia, to obtain registration from the respondents, to maintain accounts according to prescription to be made by the respondents and to carry on transport business after receipt of declaration in form XXIV from the respondents. (d) Why a writ of and/or in the nature of certiorari should not be issued directing the respondents and/or their servants and subordinates to produce the entire records relating to the impugned amendments of rules 46A(3), 63A(1A), 63A(2) and new rule 64A as introduced in the Tripura Sales Tax Rules, 1976, by the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, as also Notification No. F.I-1(27)-Tax/94/7215-88 dated September 23, 1994, Memorandum No. F.I-1(27)-Tax/94/7305-77 dated September 23, 1994 and Memorandum No. F.I-1(27)Tax/94/7865-935 dated October 15, 1994 as in annexure I hereto, effective from September 13, 1994, requiring the transporters, being the members of the petitioner-association herein, inter alia, to obtain registration from the respondents, to maintain accounts according to prescription to be made by the respondents and to carry on transport business after receipt of declaration in form XXIV from the respondents, before this honourable Court. duly certified and being so certified, quash the same. (e) A declaration that the impugned provisions of rules 46A(3), 63A(1A), 63A(2) and new rule 64A as introduced in the Tripura Sales Tax Rules, 1976, by the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, as also Notification No. F.I-1(27)-Tax/94/7215-88 dated September 23, 1994, Memorandum No. F.I 1(27)-Tax-94/7305/77 dated September 23, 1994 and Memorandum No. F.I-1(27)Tar/94/7865-935 dated October 15, 1994, as in annexure I hereto, effective from September 13, 1994, are all invalid, inoperative, ipso facto void and ultra vires the constitutional provisions. (f) A further declaration that the provisions of section 29 and section 32 of the Tripura Sales Tax Act, 1976, are not applicable in case of transporters carrying on transport business within the State of Tripura inasmuch as they are not 'dealers' defined under section 2(b) of the said Act of 1976. And on hearing the cause or causes shown Your Lordships may be pleased to make the Rule absolute and/or may be pleased to pass such other order or orders as Your Lordships may deem fit and proper so as to give full and complete relief to the petitioners." 2. The brief facts are as follows : The petitioner No. 1 is an association of the transporters and clearing and forwarding agents, in Tripura and it has 24 members on its roll. The members of the petitioner-association are engaged in the business of transportation and rendering their services for keeping and taking of the consignments on behalf of their clients for remuneration. The normal practice of the trade is that on instruction of the clients they carry the goods to be delivered to the consignees and arrange keeping of the goods to be transported from various stations and get the necessary documents in the name of their clients. The members of the petitioner-association also take delivery of the consignments on behalf of their clients and handover the goods to the clients and in lieu of that they charge remuneration. The petitioner No. 2 is the secretary of the petitioner No. 1 association. 1(b) The petitioner-association has common object, i.e., to organise transport trade and industry to foster and develop friendly relation, mutual help, to communicate with the State Government or any other body or authority on any matter affecting transport trade and industry or to take all necessary steps that is necessary for the initiation, promotion or support of the transport industry. 1(c) Petitioners are challenging the constitutional validity of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, which has been made effective in Tripura from September 13, 1994, whereby sub-rule (3) has been inserted under rule 46A of the Tripura Sales Tax Rules, 1976, sub-rule (1A) has been inserted after sub-rule 63A(1), sub-rule (2) in rule 63A has been substituted for the old sub-rule (2) in the principal Rules and rule 64A has been substituted for the old sub-rule 64A in the principal Rules. 1(d) As a result of the insertion and/or substitution, the transporters in Tripura have been compelled to register themselves and comply with various or numerous formalities as provided in the amended Rules. 1(e) The petitioners are also challenging sections 29, 32, 36A of the Tripura Sales Tax Act, 1976, to the extent those are sought to be applied to the transporters, as they are not dealers within the meaning of section 2(b) of the said Act, 1976. The petitioners are also challenging - (i) Notification No. F.I-1(27)-Tax/94/7215-88 dated September 23, 1994; (ii) Memorandum No. F.I-1(27)-Tax/94/7305-77 dated September 23, 1994; and (iii) Memorandum No. F.I-1(27)-Tax/94/7865-935 dated October 15, 1994; whereby such impugned enactments have been given effect to. 1(f) The members of the petitioner-association are all transporters and common carriers within the meaning of section 2 of the Carriers Act, 1865. 1(g) The Tripura Sales Tax Act, 1976, was enacted for the purpose of imposing sales tax on the sale of certain taxable goods manufactured or processed in Tripura or brought into Tripura from outside for the purpose of sale in Tripura. Under the Act the liability to pay tax has been fastened on the "dealers" as defined in section 2(b) of the Act. 1(h) Members of the petitioner-association have also been directed to obtain form XXIV on payment of prescribed price and accounts of such forms are to be maintained as per the prescription to be made, by them thereby placing additional burden on them. 1(i) Section 36A of the Tripura Sales Tax Act puts a liability on the transporters to maintain the accounts of the goods transported to or outside Tripura in the manner prescribed and also liable to produce books of accounts for inspection on demand by the Commissioner. Section 29 of the Act provides for imposition of penalty if the members of the petitioner-association fails to produce documents and accounts, etc. 1(j) Goods carried by the members of the petitioner-association are detained en route and seized by the check-post authorities on flimsy grounds. Goods are seized without issuing any "show cause" notice in gross violation of well-settled principles of natural justice. The check-post authorities also determine the composition money arbitrarily in exercise of powers conferred by section 32 for alleged commission of offence under section 29 of the Act and exert heavy pressure to pay such composition money. 3. I have heard Dr. Goods are seized without issuing any "show cause" notice in gross violation of well-settled principles of natural justice. The check-post authorities also determine the composition money arbitrarily in exercise of powers conferred by section 32 for alleged commission of offence under section 29 of the Act and exert heavy pressure to pay such composition money. 3. I have heard Dr. A. K. Saraf, learned advocate for the petitioner and Sri A. K. Chakravarty, learned Advocate-General, State of Tripura and an affidavit-in-opposition has been filed on behalf of the respondents wherein, inter alia, it has been stated as follows : 1. That this application has been filed on speculative ground to evade their responsibility in importing and exporting various taxable goods in Tripura and outside Tripura. 2. That the petitioners cannot claim exemption from checking by the respondents at any point of time within Tripura to find out whether they are carrying goods which are taxable but not declared or wrongly declared in the documents with the vehicle carrying the goods. 3. That the petitioners cannot be allowed to be an agent of the dealers for the purpose of evading and avoiding liability to pay tax by shifting the burden upon the dealers only. 4. That the registration in this connection with the names and all particulars of the transporters are necessary in order to trace out the address and where-abouts of the transporters, in the absence of which it is not possible to bring the offending transporters to book when they are found violating the law and Rules of the State being prima facie found guilty for evading the taxes payable on taxable goods and while they are abetting and aiding the dealers and other persons in committing offence under the Tripura Sales Tax Act and Rules. 5. That furnishing the particulars are necessary to safeguard and to ensure proper collection of taxes in the interest of public exchequer. 6. It is even found that in the guise of non-taxable goods in the declaration form many transporters are carrying taxable goods resulting in huge loss of public exchequer. 7. That composition fee is paid by the transporters voluntarily. 8. That the transporters carry goods undeclared, wrongly declared and declared as "self". 6. It is even found that in the guise of non-taxable goods in the declaration form many transporters are carrying taxable goods resulting in huge loss of public exchequer. 7. That composition fee is paid by the transporters voluntarily. 8. That the transporters carry goods undeclared, wrongly declared and declared as "self". By way of carrying cargo goods they themselves try to evade payment of tax and also aid and abet any non-payment of due tax by way of delivery of consignments of taxable goods to the dealers without permit to be obtained from concerned taxing authorities. 9. Rules 46A, 63A and 64A of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994 are all regulatory provisions for checking evasion of tax. The Legislature is squarely competent to enact these provisions as regulatory measure and as incidental and ancillary to the main provisions of the statute. 10. Sections 29, 32 and 36A of the Tripura Sales Tax Act, 1976, were inserted in the statute long ago and they are holding the field. They are regulatory in nature. 11. Under sub-section (2) of section 38 of the Tripura Sales Tax Act, 1976, every person transporting taxable goods is to file a correct and complete declaration of the goods being transported. 12. The transporters themselves opt for compounding of their offences and pay the composition money in lieu of prosecution as prescribed under section 32 of the Tripura Sales Tax Act, 1976. 13. The declaration in form No. XXIV has been introduced to stop the import of taxable goods through improper issue of declaration in form XXIV printed and used by the transporters themselves according to their sweet will. The new rule makes the provision for use of the form printed and maintained by the office. The rules are not violative of articles 14, 19(1)(g), 246 and 265 of the Constitution of India. 14. That already some transporters have got registered themselves under the new rules. 15. It cannot be supplied to all transporters while carrying on the business of transporting taxable goods in the State, but shall remain completely out of all reasonable regulatory measures of the State Government. 16. That all the rules and sections which are challenged are regulatory in nature and they were inserted in order to prevent evasion of taxes which were found to be rampant in the State. 17. 16. That all the rules and sections which are challenged are regulatory in nature and they were inserted in order to prevent evasion of taxes which were found to be rampant in the State. 17. In support of the rampant evasion of taxes aided and abetted by the transporters a large number of documents have been annexed to the affidavit-in-opposition. 4. The following points are urged by Dr. Saraf : I. For that the impugned rules 46A(3), 63A(1A), 63A(2) and 64A as introduced in the Tripura Sales Tax Rules, 1976, by virtue of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, bringing transporters like the members of the petitioner-association within the net of sales tax structure of the State of Tripura are ultra vires articles 14, 19(1)(g), 246, 256, 265, 286, 301 and 304(b) of the Constitution of India. II. For that under any stretch of imagination, reason or logic a transporter like the members of the petitioner-association having not been engaged in selling taxable goods in Tripura either as importer or manufacturer cannot be held to be liable for payment of sales tax under the Tripura Sales Tax Act, 1976, for the very simple reason that a transporter does not sell goods nor has any authority to sell goods on behalf of the dealer. III. For that under the Tripura Sales Tax Act, 1976, it is the dealer who is required to pay tax and nobody else and unless it is held and proved beyond doubt that a transporter has sold goods or has proximate connection with sale of goods, the suppression of which is apprehended, there arises no question of holding such a transporter liable for payment of tax. IV. For that the responsibility of paying tax is on the dealer and for no reason such responsibility can be fastened on the transporters who do not sell goods nor have any authority to sell goods on behalf of their principal who may be a dealer under section 2(b) of the Act of 1976. IV. For that the responsibility of paying tax is on the dealer and for no reason such responsibility can be fastened on the transporters who do not sell goods nor have any authority to sell goods on behalf of their principal who may be a dealer under section 2(b) of the Act of 1976. V. For that it has now been a settled law that the transporters cannot be compelled to obtain licence or registration from the sales tax authorities for the purpose of carrying on his transport business since transporters do never sell goods nor have any authority to sell such goods on behalf of the principals and for that "dealers" are only required to pay tax and nobody else. VI. For that the impugned provisions of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, are ultra vires section 2(b) of the Tripura Sales Tax Act, 1976, inasmuch as transporters like the members of the petitioner-association are not contemplated in the said Act. VII. For that the impugned rules are contrary to the provisions of the main Act of 1976 and as such are liable to be struck down as ultra vires. VIII. For that the impugned provisions are violative of Carriers Act, 1865 and the State Legislature has no power to enact the impugned provisions in any manner contrary to the provisions of the said Act of 1865. IX. For that the State Legislature has no authority or competence to empower the executive authorities like the State Government to realise tax from the transporters being the members of the petitioner-association in utter disregard of the statutory provisions and in violation of articles 246, 256 and 265 of the Constitution. X. For that the sales tax is imposed on sale of goods. The transporter like the members of the petitioner-association is not a seller and for that matter not a dealer within the meaning of section 2(b) of the 1976 Act. Accordingly, a transporter cannot be liable to pay tax. XI. For that the delegated legislation requiring a transporter to obtain registration from the respondents and to maintain books of accounts according to prescription to be made by the respondents is not only illegal but also unworkable in addition to being contrary to the provisions of the Carriers Act, 1865, which is a parliamentary legislation. XII. XI. For that the delegated legislation requiring a transporter to obtain registration from the respondents and to maintain books of accounts according to prescription to be made by the respondents is not only illegal but also unworkable in addition to being contrary to the provisions of the Carriers Act, 1865, which is a parliamentary legislation. XII. For that entry 54, List II of Schedule VII of the Constitution of India does not provide for any power for the State Legislature to take out a legislation whereby a transporter can be made to pay sales tax after obtaining registration, may be in the shape of composition money, although not selling goods or having any authority to sell goods on behalf of its principal whose goods he books or receives in course of his transport business. XIII. For that unless it is proved beyond doubt that there is reasonable and proximate link between a sale transaction and the transporter there can be no question of holding a transporter liable for payment of tax. As such, any legislation requiring a transporter to obtain registration, maintain books of accounts according to prescription, obtaining declarations in form XXIV from the respondents for the purpose of carrying on his transport business are all illegal, unjustified, arbitrary, violative of constitutional provisions as being not provided in State's power to legislate to tax sale of goods in terms of entry 54, List II of Schedule VII of the Constitution of India. XIV. For that in any event the impugned provisions so made effective from September 13, 1994, requiring transporters to obtain registration from the respondents, to maintain accounts according to prescription to be made by the respondents and to operate transport business only upon receiving declarations in form XXIV from the respondents are all illegal, unworkable, unjustified, invalid, inoperative, arbitrary, violative of constitutional provisions and impossible for compliance. As such these are liable to be struck down as ultra vires. XV. For that the provisions of the impugned amendments since introduced by notification and memorandum dated September 23, 1994 and October 15, 1994, made effective from September 13, 1994, are contrary to and inconsistent with the Carriers Act, 1865 which is a parliamentary enactment. The impugned amendments being thus violative of articles 246, 254, 14 and 19(1)(g) of the Constitution of India are liable to be struck down as void. XVI. The impugned amendments being thus violative of articles 246, 254, 14 and 19(1)(g) of the Constitution of India are liable to be struck down as void. XVI. For that the expression "transporter" generally encompasses within itself all classes of transporters including railways, airways and steamer. But the impugned provisions have excluded them from their purview. As such, the impugned provisions are violative of article 14. Seizure of goods at the check-gate and demanding of composition money from the transporters at the check-gate is illegal. I. For that the respondents are not entitled to seize any goods from the transporters like the members of the petitioner-association before giving due opportunity to such transporters to explain any defect and/or discrepancy if at all found in any document. II. For that the principle of natural justice demands that seizure cannot be made of any goods in the custody of the transporters like the members of the petitioner-association without issuing any show cause notices and seizure made without issuing any such show cause notices stands ipso facto void', inoperative and illegal. III. For that all actions of the respondents in the matter of realisation of composition money from the transporters like the members of the petitioner-association under section 32 of the Tripura Sales Tax Act, 1976, on the threat of prosecution under section 29 of the said Act are mischievous, motivated, arbitrary and illegal and are liable to be held as unjustified as completely outside the provisions of law. IV. For that the provisions of section 29 of the Tripura Sales Tax Act, 1976 and for that matter the provisions of section 32 of the said Act in so far as the transporters are concerned are wholly inapplicable to them. V. For that the respondent-authorities have no right or competence to demand tax and/or enforce payment of composition money before issuing any show cause notice for seizure. VI. For that proper statement of calculation ought to be handed over to the transporters being the members of the petitioner-association before enforcing upon them the payment of composition money under section 32 of the said Act of 1976 on the threat of prosecution under section 29 of the Act ibid. VII. VI. For that proper statement of calculation ought to be handed over to the transporters being the members of the petitioner-association before enforcing upon them the payment of composition money under section 32 of the said Act of 1976 on the threat of prosecution under section 29 of the Act ibid. VII. For that the respondents ought to know that demanding tax from the transporters and compelling them to pay tax in the shape of composition money in respect of goods carried by them on behalf of the consigners or consignee is nothing but an impediment in the free-flow of trade in the course of inter-State trade or commerce and such provisions or actions are violative of articles 19(1)(g) and 286 of the Constitution. Impugned provisions of the Act are violative of articles 14, 19(1)(g), 265, 286, 300A, 301 and 304(b) of the Constitution of India. I. For that the impugned provisions are arbitrary, illegal, discriminatory and further impose unreasonable restriction on the petitioners' right to carry on business and become thus violative of articles 14, 19(1)(g), 265, 286, 300A and 301 of the Constitution of India. II. For that a transporter cannot be directed to carry on his transport business in accordance with the direction of the prescribed authority and obtain declaration in form XXIV for running his transport business which is nothing but impediment on the transporter's right to carry on business and such provisions being violative of article 19(1)(g) of the Constitution of India. III. For that the impugned amendments are otherwise bad, illegal, unconstitutional, inasmuch as they are enforced unreasonable restrictions on the freedom of trade on the part of the transporters being the members of the petitioner-association. IV. For that the State Government has no power to issue the impugned notification and memorandums amending the existing sales tax laws which are against public interest in general and transporters in particular. 5. On the other hand the learned Advocate-General submits as follows : "As per provisions of section 38(2) of the Tripura Sales Tax Act a transporter has to furnish a correct and complete declaration of the goods carried by it in form XXIV at the check-post. But it is often found that the transporters are not furnishing correct and complete declaration of the goods carried by them in form XXIV at check-post. But it is often found that the transporters are not furnishing correct and complete declaration of the goods carried by them in form XXIV at check-post. On the contrary, they are trying to import taxable goods under false declaration or wrong declaration of non-taxable goods. As a result the undeclared, wrongly declared taxable goods are seized at the check-post under section 38(4) of the Tripura Sales Tax Act. 2. Subsequently, the transporters opt for compounding offence under section 32 for importing taxable goods under false declaration of non-taxable goods and regularly deposit the composition money as determined by the Superintendent of Taxes, Choraibari check-post and thus release the seized goods. Composition of offence is a bilateral agreement between a transporter and taxing authority. So, the contention of the Goods Transport Association that they are being compelled to pay composition money in order to release the seized goods, is not true. Further, the contention of the Goods Transport Association that they never carry undeclared/misdeclared taxable goods is also incorrect as it is clear from above that undeclared/wrongly declared taxable goods of different transport companies are regularly seized at Choraibari check-post. 3. As such, it is clear from above that the transport companies are aiding and abetting the unscrupulous businessmen by way of importing taxable goods under the false declaration or misdeclaration of non-taxable goods. In this way the transporters deliver undeclared/misdeclared imported taxable goods worth of lacs of rupees to different consignees without sales tax permit thereby causing huge loss of Government revenue. 4. It is also noted with concern at the time of cross-checking the copies of form XXIV received from Choraibari check-post with the delivery register in form XXII that the transporters very often deliver the taxable goods to different parties without sales tax permits thereby violating the provisions of rules 46 and 47 of the Tripura Sales Tax Rules. It is also very often noted that the transporters do not maintain the register in form XXII where a true and correct account of every consignments of goods transported in the State should be maintained. Thus they violate the provisions of rules 46, 47 and 64A of the Tripura Sales Tax Rules. This register in form XXII is not maintained deliberately in order to deliver taxable goods worth of lacs of rupees to different consignees thereby causing huge loss of Government revenue thereby violating section 36A of the Act. Thus they violate the provisions of rules 46, 47 and 64A of the Tripura Sales Tax Rules. This register in form XXII is not maintained deliberately in order to deliver taxable goods worth of lacs of rupees to different consignees thereby causing huge loss of Government revenue thereby violating section 36A of the Act. 5. In order to safeguard the interest of Government revenue in the face of continued increasing malpractices of transporters as detailed above the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, has been enacted with amendment of rule 64A where the registration of a transport company has been made mandatory in order to operate its transport business in Tripura in relation to taxable goods. Besides, it has also been made mandatory that a transporter must maintain in a register in form XXII a true and correct account of goods transported into Tripura and in form XXIII of goods transported outside Tripura through it. Further, the provisions of rules 46 and 47 have been reiterated wherein it is clarified that a transporter shall deliver taxable goods to the dealers only on production of permit in form XVIII issued by the Superintendent of Taxes. It is also being provided in the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, that if a transporter transports any taxable goods in contravention of the provisions of the Tripura Sales Tax Act and Rules, his registration shall be liable to be cancelled or suspended for such period as may be determined by the Commissioner of Taxes after giving him a reasonable opportunity of being heard. So it is clear that some regulatory measures have been enacted in respect of the transport companies in the said amendment of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994. 6. It was also noted that transporters were importing taxable goods in some fictitious consignees names in the declaration in form XXIV and delivering those taxable goods to different unscrupulous businessmen causing evasion of tax. Those types of case were found in large number at the time of cross-checking copies of form XXIV with the register in form XXII to be maintained by the transporters. As a result large amount of composition money was imposed on transport company which was paid by them. Those types of case were found in large number at the time of cross-checking copies of form XXIV with the register in form XXII to be maintained by the transporters. As a result large amount of composition money was imposed on transport company which was paid by them. One of the objectives of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, was to plug this type of evasion of tax which occurs in connivance between transporters and businessmen. By way of inserting sub-rule (3) after rule 46A in the Tripura Sales Tax (Eleventh Amendment) Rules the transporters shall obtain forms XXIV from Superintendent of Taxes, on payment of such price as may be specified by the Commissioner. The form shall be serially numbered and account shall be maintained in the register. No other form XXIV except those supplied from the office of the Superintendent of Taxes shall be entertained. 7. The provisions of sections 29, 32, 36, 36A of the Act and rules 46A, 64A are all included in the Act and Rules for a long time for checking evasion of tax and preventing commission of offence as regards sales tax. Transporters being very much a part of the process of importing taxable goods cannot keep them outside the periphery of the taxing statute. Hence, it is denied that the above provisions are beyond the competence of the State Legislature and thereby ultra vires and illegal. 8. When the transporters violate the provisions of section 38(2) of the Tripura Sales Tax Act by way of giving false declaration of goods being transported in form XXIV or do not keep a true and correct account of imported taxable goods as provided in section 36A of the Tripura Sales Tax Act read with rule 64A(1) or delivers taxable goods to different parties violating the provisions of sub-rule (2) of rule 64A, then only punitive measures under section 29 and section 32 of the Act are applied. Therefore, it is denied that application of section 29 or composition of offence under section 32 is arbitrary and impediments on the transporters' right to carry on business. 9. According to the provisions of section 29 a transporter is liable to be prosecuted in the court of a Judicial Magistrate if it is engaged in aiding and abetting any businessman in the evasion of tax. 9. According to the provisions of section 29 a transporter is liable to be prosecuted in the court of a Judicial Magistrate if it is engaged in aiding and abetting any businessman in the evasion of tax. But if the transporter opts for compounding the offence instead of facing judicial prosecution, then only composition money is imposed under section 32 in lieu of prosecution under section 29. So, it is clear that composition of offence by the transporters is completely voluntary and not a result of coercion by the sales tax authority as asserted by the Goods Transport Association. 10. The provisions of sections 29 and 32 and rule 64A are equally applicable on all the transport agents operating transport business of taxable goods in Tripura. No discrimination has been done in this respect, So, these provisions are not in any way violating article 14 of the Constitution of India. 11. In the interim order dated November 16, 1994, this honourable High Court directed the respondents that until further order the petitioners, i.e., the transport companies need not obtain registration within the meaning of rule 64A as inserted by the Tripura Sales Tax (Eleventh Amendment) Rules, 1994 and not to take any penal action against the transporters for their simple act of transportation. But it is pertinent to note here that the Tripura Goods Transport Association in representation dated November 30, 1994, refused to act according to other prescribed provisions of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, also and doing the transport business recklessly resulting in great loss of State revenue. In the said representation dated November 30, 1994, of the Goods Transport Association, they have also misconstrued the interim order of this honourable High Court dated November 16, 1994, to justify this non-compliance." 6. Before we proceed further let us quote the provisions of the Tripura Sales Tax Act, 1976 (hereinafter called "the Act") and Tripura Sales Tax Rules, 1994 (hereinafter called "the Rules") for the better appreciation of the matter. 7. Section 2(b) defines "dealer". Section 2(b) provides that - (b) "dealer" means any person who sells taxable goods manufactured made or processed by him in Tripura or brought by him into Tripura from any place outside Tripura for the purpose of sale in Tripura and includes Government and any person making a sale under section 3A. 8. 7. Section 2(b) defines "dealer". Section 2(b) provides that - (b) "dealer" means any person who sells taxable goods manufactured made or processed by him in Tripura or brought by him into Tripura from any place outside Tripura for the purpose of sale in Tripura and includes Government and any person making a sale under section 3A. 8. Section 29 of the Act provides for offences and penalties. Section 32 of the Act provides for composition of offences which is quoted below : "32. Composition of offences - (1) Subject to such conditions as may be prescribed, the Commissioner may, either before or after institution of criminal proceedings under this Act, accept from the person who has committed or is reasonably suspected of having committed an offence under this Act or the Rules made thereunder, by way of composition of such offence - (a) where the offence consists of the failure to pay, or the evasion of, any tax recoverable under this Act, in addition to the tax including interest if any or penalty or both so recoverable, a sum of money not exceeding one thousand rupees or double the amount of the tax recoverable, whichever is greater, and (b) in any other case a sum of money not exceeding one thousand rupees in addition to tax so recoverable. (2) On payment of such sum as may be determined by the Commissioner under sub-section(1), no further proceedings shall be taken against the person concerned in respect of the same offence." 9. Section 5 of the Act provides for registration, which is quoted below : "5. Compulsory registration - (1) No dealer shall carry on business in taxable goods unless he has been registered and possesses a certificate of registration. (2) Every dealer required by section (1) to be registered shall apply for registration to the Commissioner in the prescribed manner, and obtain a certificate of registration. (3) On receipt of an application under sub-section (2) the Commissioner shall, if he is satisfied after such enquiry as may be deemed necessary that the application is in order, register the applicant." 10. Rules 46A(3), 63A and rule 64A of the Rules of 1994 are quoted below : "46A(3) : The transporter shall obtain form XXIV from the Superintendent of Taxes concerned on payment of such price as may be specified by the commissioner. Rules 46A(3), 63A and rule 64A of the Rules of 1994 are quoted below : "46A(3) : The transporter shall obtain form XXIV from the Superintendent of Taxes concerned on payment of such price as may be specified by the commissioner. The form shall be serially numbered and account shall be maintained in register. No other form XXIV except those supplied from the office of Superintendent of Taxes shall be entertained with effect from such date as the Commissioner may notify by publication in the local newspapers and Official Gazette." In rule 63A of the principal Rules : (i) after sub-rule (1), the following sub-rule shall be inserted, namely : "(1A) On search, as aforesaid, if it is found that the goods are being carried in contravention of any provision of the Act, or the Rules, such officer conducting search may seize the goods found in the vehicle along with any container or materials used for packing." (ii) for sub-rule (2) the following sub-rule shall be substituted, namely : "(2) When any taxable goods are seized, the person from whom such goods are seized shall make a declaration in respect of the value of the seized taxable goods and this value shall be the retail to be sold in Tripura at the relevant time. Such declaration shall be submitted to the Superintendent of Taxes with copies of the relevant bills, invoice and consignment note issued by the consignor and other documents in support of the basis of the value declared. The copies so furnished may be returned to the person after the Superintendent satisfies himself about the value of the goods declared." 11. "64A : Registration of transporter, etc. - (1) No transporter, carrier or transporting agent shall operate its transport business in Tripura relating to taxable goods without being registered with the Commissioner of Taxes in such a manner as he may direct. (2) A transporter, carrier or transporting agent already operating transport business in Tripura relating to taxable goods shall, within a period of 30 (thirty) days from the date of commencement of these Rules (Eleventh Amendment) apply to the Commissioner of Taxes for registration. (2) A transporter, carrier or transporting agent already operating transport business in Tripura relating to taxable goods shall, within a period of 30 (thirty) days from the date of commencement of these Rules (Eleventh Amendment) apply to the Commissioner of Taxes for registration. (3) If a transporter, carrier or a transporting agent carries or transports any taxable goods in contravention of the provisions of the Act or the Rules, his registration shall be liable to be cancelled or suspended for such period as may be determined by the Commissioner of Taxes after giving him a reasonable opportunity of being heard. (4) Every transporter, carrier or transporting agent operating its transport business in a register in form XXII, a true and correct account of every consignment of goods transported into Tripura, and in form XXIII of goods transported outside, Tripura, through it. (5) No taxable goods, shall be delivered by the transporters, carriers or transporting agents unless the requirements laid down in rules 46 and 47 have been complied with. (6) No delivery of taxable goods shall be given by the transporter without obtaining a copy of declaration in form XVIII duly signed by the Superintendent of Taxes/Inspector of Taxes." 12. Section 36A of the Act which was inserted by the Amendment Act of 1994 is quoted below : "36A. Maintenance of accounts by carriers. - (1) Notwithstanding anything contained in any other Act, any transporter, carrier or transporting agent operating its transport business in Tripura, shall maintain proper account of goods transported to or outside Tripura through it in the manner prescribed and shall on demand by the Commissioner be liable to furnish in the prescribed manner such information as the Commissioner may require relating to the transportation of such goods and shall also be bound to produce books of accounts for inspection and examination by the Commissioner." 13. Sections 29 and 32 already have been referred to. Sections 29 and 32 already have been referred to. On September 23, 1994, the following notification was issued which is annexure II to the writ application, that is quoted below : "Notification In pursuance of the provisions of sub-rule (3) of rule 46A of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994 it is for information of all concerned that the transporters, carriers or transporting agents operating its business in the State of Tripura shall have to obtain form XXIV from the office of the concerned Superintendent of Taxes on payment of Re. 1 only for each set of forms for making declaration for transportation of taxable goods into the State from any place outside the State with immediate effect. No other form XXIV except those supplied from the office of the Superintendent of Taxes shall be entertained with effect from December 1, 1994. Sd/- B. Sinha, September 23, 1994 Commissioner of Taxes, Government of Tripura." 14. On the same date a memorandum was issued by the Government enclosing thereto a pro forma application form for registration of a transporting agency. That memorandum is quoted below : "Memorandum The Tripura Sales Tax (Eleventh Amendment) Rules, 1994 have come into effect from September 15, 1994. In pursuance of the provisions of sub-rule (3) of rule 46A of the said Rules, all the Superintendents of Taxes are hereby instructed to issue printed and serially numbered form XXIV to all the transporters in their respective jurisdiction. The required quantity of form XXIV will be supplied from the office of the undersigned. The cost of each printed form XXIV will be Re. 1 only. Each set of form will be issued under seal and signature of the Superintendent of Taxes concerned and a register shall be maintained for issue of form XXIV in each charge. No other form XXIV except those supplied from the office of the Superintendent of Taxes will be entertained by any taxing authority of any check-post within the State of Tripura with effect from December 1, 1944. A separate notification has been issued in this regard today separately. 2. According to sub-rule (1) of rule 64A, no transporter, carrier or transporting agent shall operate its transport business in Tripura relating to taxable goods without being registered with the Commissioner of Taxes. A separate notification has been issued in this regard today separately. 2. According to sub-rule (1) of rule 64A, no transporter, carrier or transporting agent shall operate its transport business in Tripura relating to taxable goods without being registered with the Commissioner of Taxes. Sub-rule (2) of rule 64A again provides that a transporter, carrier or transporting agent already operating transport business in Tripura relating to taxable goods shall, within a period of 30 days from the commencement of these Rules (Eleventh Amendment), apply to the Commissioner of Taxes for registration. Therefore, the transporting agents already operating their business in Tripura also should have to get themselves registered by October 14, 1994. All the Superintendents of Taxes are accordingly requested that they should ensure that all the transporting agents within their respective jurisdiction apply for registration in due time and get them registered properly within the date fixed. The application for registration should be submitted in plain paper as per pro forma annexed. Non-compliance of any transporter, carrier or transporting agent regarding the submission of application for registration by the stipulated date should be reported to the undersigned and such non-compliance on the part of any existing transporter will attract action under sub-rule (3) of rule 64A. 3. Sub-rule (3) of rule 64A provides as follows : 'If a transporter, carrier or a transporting agent carries or transports any taxable goods in contravention of the provisions of the Act or the Rules, his registration shall be liable to be cancelled or suspended for such period as may be determined by the Commissioner of Taxes after giving him a reasonable opportunity of being heard.' 4. All the Superintendents of Taxes are hereby instructed to give wide publicity of the contents of the memorandum to all concerned and take all necessary steps immediately. Enclo : As stated. Sd/- B. Sinha, September 23, 1994, Commissioner of Taxes, Government of Tripura." 15. On October 15, 1994, one memorandum was issued regarding registration of all transporters, which is quoted below : "Memorandum Subject : Registration of all transporters operating transporting business in Tripura as per provisions of rule 64A of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994. All the transporters operating the business of transporting taxable goods within the State were requested vide this Office Memo No. F.I-1(27)-Tax/94/7305-77 dated September 23, 1994 to submit application for registration by October 14, 1994. All the transporters operating the business of transporting taxable goods within the State were requested vide this Office Memo No. F.I-1(27)-Tax/94/7305-77 dated September 23, 1994 to submit application for registration by October 14, 1994. In the meantime a representation was received from the Tripura Goods Transport Association requesting keeping in abeyance of the implementation of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994 on certain grounds. But this has not been agreed to by the State Government. The action of the State Government in this regard has already been communicated to the association separately. A copy of the letter of the Revenue Department dated October 15, 1994, is enclosed. 2. Now, the State Government have decided to allow submission of application for registration by the transporters by November 15, 1994, repeat November 15, 1994. Accordingly all concerned transporters are again hereby asked to submit their application for registration by November 15, 1994 positively. 3. To ensure implementation of the provisions of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, the following action will be taken against those transporters who do not apply for registration within the last date fixed : (i) Vehicles of such transporters carrying taxable goods will be stopped at Choraibari check-post and will not be allowed to enter into the State. (ii) Newly printed serially numbered form XXIV which are already notified for being used with effect from December 1, 1994 will not be issued to such transporters. Sd/- B. Sinha, October 15, 1994. Commissioner of Taxes, Government of Tripura." 16. Thereafter on the same date a reply was given regarding the letter of the association and that is quoted below : "Subject : Registration of all transporters operating transport business in Tripura as per provisions of rule 64A of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994. Sir, I am directed to inform you that your association's letter dated October 10, 1994, on the subject was brought to the notice of the State Government. It has been decided by the Government that the Tripura Sales Tax Rules have been amended in overall public interest. Accordingly all transporters doing the business of transporting taxable goods would have to comply with the provisions of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994. Thus the question of keeping the Tripura Sales Tax (Eleventh Amendment) Rules, 1994 in abeyance does not arise at all. 2. Accordingly all transporters doing the business of transporting taxable goods would have to comply with the provisions of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994. Thus the question of keeping the Tripura Sales Tax (Eleventh Amendment) Rules, 1994 in abeyance does not arise at all. 2. However, considering the fact that there might be some genuine practical difficulties in submitting application for registration because the head offices of some of the transporters are located outside the State of Tripura, all the transporters already doing the business of transporting taxable goods will be allowed to submit their applications for registration to the Commissioner of Taxes latest by November 15, 1994, repeat November 15, 1994. No further time will be allowed in future in this matter. If any transporter fails to submit application for registration even by November 15, 1994, prompt and strict actions will be taken as per provisions of law.