The above two Civil Rules involve common questions of law and similar facts. Therefore, I propose to dispose of both the Civil Rules by a common judgment. 2. In both these Civil Rules the petitioners have challenged the seizure of books of accounts and documents made by the authorities on 9.8.93 at the offices and godowns of the petitioners under the provisions of the Assam General Sales Tax Act, 1993 and also have challenged the Annexure II notices dated 1.9.93 issued by the Superintendent of Taxes, Unit B, Guwahati, directing the petitioner to produce various books of accounts and documents on 4.9.93 for the purpose of verification of the accounts and documents seized by the officers of the department, etc. and prayed for issuance of appropriate writ or direction. The petitioners have also prayed for a declaration that sections 42 as ultra vires. 3. The facts for the purpose of disposal of these Civil : The petitioner is a company registered under the Companies Act engaged in the business of transportation of goods on behalf of the customers through out the country. The second petitioner is the Joint Managing Director of the petitioner company. The petitioner company is not engaged in business of sales and supply of goods. A bill namely, Assam General Sales Tax Bill, 1993 was passed in the Assam Legislative Assembly and the Bill received the on 14.5.93 and became an Act (Assam Act No. XII of 1993) for short, 1993. This Act has repealed all the earlier four Sales Tax Acts. 4. Under section 42 of the Act, it is an obligation on every clearing, booking or forwarding agent or any other person transporting goods who during the course of its business handles documents of title to the goods for or on behalf of any dealer or person holding certificate under section 14 to finish to the prescribed authority true and complete particulars and information and to maintain true and complete accounts, registers, documents etc. The said section also provides for levy of penalty at the rate of three times of tax calculated on the value of the goods in respect of which no particulars or information have been furnished under sub-section (1) of section 42 or no cash memo or challen has been produced before the prescribed authority under sub-section (2) or rupees one thousand whichever is greater. Section 44 of the Act empowers any authority appointed under section 3 (1) that if he has reason to suspect that any dealer is attempting to evade tax or that any person transporting goods or any other person has kept his accounts in such a manner as is likely to cause evasion of tax under the Act, such authority may for reasons to be recorded in writing seize such accounts, registers or documents. Power has also been given to the appointed under section 3(1) of the Act to enter and search any place of business of any dealer. The said section empowers the authority under clause (4) of sub section (5) of section 44 to impose a penalty equal, to three times the amount of tax calculated on the value of such goods and to release the goods as soon as the penalty is paid in case the dealer or the person in charge of the goods fails, to produce any evidence to satisfy the said authority regarding the proper accounting of the goods. These two provisions were not there in the repealed Acts. For the first time in the new Act such provisions have been incorporated to, make liable the transporters to maintain books of accounts and imposition of penalty in case of failure to do so. The Act has come into such, the obligation in case. The officers of the Sales Tax Department made surprise, visit to the premises and godowns of the petitioner company and searched the premises and godowns. After search a number of accounts, documents as well as goods were seized. The seizure list and order for seizure were handed over to the person therein. On 2.9.93 notices were issued to the petitioner company to produce the documents to satisfy the authority about the proper accounting of the goods seized. Petitioner challenged the legality of one of such notices before this Court by way of filing a writ application (Civil Rule No. 2486 of 1993). The said writ application was admitted and in the interim, notice was stayed. On 1.9.93 the petitioner was again served with a notice dated 1.9.93 directing it to produce certain documents before the 3rd respondent on 4.9.93 for the purpose of verification of accounts and documents seized on 9.8.93. The said writ application was admitted and in the interim, notice was stayed. On 1.9.93 the petitioner was again served with a notice dated 1.9.93 directing it to produce certain documents before the 3rd respondent on 4.9.93 for the purpose of verification of accounts and documents seized on 9.8.93. The 3rd respondent directed the 2nd petitioner to produce various accounts and documents such as, cash book, ledger, register of vehicles, money receipts, records of delivery, etc. starting from 1991-92 to 1992-93 upto 8.8.93 as per Annexure II notice. 5. The petitioners being aggrieved at the action of the respondents specially Annexure II notice directing the petitioners to produce the books of accounts for the period from 1991-92 to 1992-93 upto 8.8.93 have approached this Court by filing present petitions. 6. An affidavit-in-opposition has been filed in these cases. 7. Heard both sides. 8. Mr. JP Bhattacharjee, learned counsel for the petitioners submitted that the transporters like that of petitioner company were not involved in any sale or purchase of any goods. They only performed the job of transportation of goods in and outside the State of Assam and, therefore, the State Legislature had no authority and jurisdiction to enact any law in exercise of the power conferred under Entry 54 of List II of the 7th Schedule to the Constitution. As such, the provisions contained in section 42 of the Act imposing obligations on the transporters to furnish particulars and information and to maintain accounts, etc. were ultra vires. The Legislature also had no power to levy penalty on them. The transporters carrying goods on behalf of dealers had no nexus with the sale of goods. The learned counsel further submitted that the petitioner company not being a dealer as per the provisions of the Act and the object of the Act being to deal with taxes in respect of sales or purchases of goods in the State of Assam, the provisions contained in section 42 so far the transporters were concerned were contrary to the object and the restrictions imposed under the provisions of section 42 of the Act so far the transporters were concerned were unreasonable. Similarly, provisions contained in section 44 (3) and (5) of the Act were ultra vires so far the seizure of accounts, registers and documents of transporters were concerned. Similarly, provisions contained in section 44 (3) and (5) of the Act were ultra vires so far the seizure of accounts, registers and documents of transporters were concerned. On merit, however, he submitted that the Act came into force with effect from 1.7.93 and the provisions contained in section 42 and 44 of the Act being for the first time brought in the statute books, the petitioners could not be directed by the respondents to produce books of accounts and documents for the period prior to 1.7.93 when the Act came into force. Respondents in exercise of the provisions of section 42 of the Act could not make the petitioner company liable for the period prior to 1.7.93. He further submitted that only from 1.7.93 the persons transporting goods were to furnish true and complete particulars and information and also to maintain true and complete accounts, registers and documents in respect thereof. Therefore, the direction to produce books of accounts, documents, etc; in terms of the provisions contained in section 42 of the Act in the facts and circumstances of the cases could not be made. Besides, the Act being prospective one, the authority could not give retrospective effect to the said provisions and to direct the petitioners to produce books of accounts, etc. for the period prior to 1,7.93. 9. Mr SN Bhuyan, learned Advocate General, Assam appearing on behalf of the respondents, on the other hand, supported the impugned action of the respondents. He also submitted that the transportation being a part of the business, can be termed as ancillary to the business and in view of the matter the authority had jurisdiction to issue the Annexure II notices. 10. On the contentions of the learned counsel for the parties the following questions require consideration : (1) Whether the provisions contained in section 42 requiring the transporters to furnish to the prescribed authority true and complete particulars and information and to maintain true and complete accounts, registers and documents in respect thereof and provisions contained in section 44 empowering the appointed authority to search any office, godown etc. of transporters and seize any goods found therein can sustain in law. (2) If so, whether the authority can direct a transporter to comply with the requirements of section 42 for period prior to the enactment coming into force. 11. of transporters and seize any goods found therein can sustain in law. (2) If so, whether the authority can direct a transporter to comply with the requirements of section 42 for period prior to the enactment coming into force. 11. The Assam General Sales Tax Act, 1993 came into force on 1.7.93 and under section 74 of the said Act, the Assam Sales Tax Act, 1947, the Assam Finance (Sales Tax) Act, 1956, the Assam (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1955 and the Assam Purchase Tax Act, 1967 were repealed. However, notwithstanding the repeal of the aforesaid laws by the present Act and save as otherwise provided in sub-section (3), all rules, notifications, registrations or other documents, forms and notice made or prescribed or issued thereunder which were in force immediately before the appointed day, and all proceedings for the assessment or reassessment of any dealer or person in respect of such period may be taken or Continued as if the present Act had not been passed. Under section 42 of the Act, every clearing, booking or forwarding agent or any other person transporting goods who during the course of his business handles documents of title to goods for and on behalf of any dealer or a person holding certificate under section 14 shall have to furnish to the prescribed authority true and complete particulars and information and shall have to maintain true and complete accounts, registers arid documents in respect thereof, and if the prescribed authority considers that such accounts, registers and documents are net sufficiently clear and intelligible the said authority may direct any clearing, booking or forwarding agent or dealer or the persons transporting goods to produce and maintain accounts in such manner as may be required. Such accounts shall, on demand, be produced before the prescribed authority who may take or caused to be taken such extracts as he may consider necessary. 12. Such accounts shall, on demand, be produced before the prescribed authority who may take or caused to be taken such extracts as he may consider necessary. 12. Assessing Officer has been defined under section 2 (3) of the Act which runs thus : "(3) 'Assessing Officer' means any person appointed to assist the Commissioner under sub-section (I) of section 3 to whom all or any of the powers of the Commissioner for the levy and collection of tax conferred by or under this Act or rules framed thereunder has been delegated by the Commissioner under sub-section (3) of that section." 'Commissioner has been defined under sub-section (6) of section 2 which means a person appointed to be the Commissioner of Taxes under sub-section (1) of section 3. 'Dealer' has been defined under sub section (10) of section 2 which means any person who carries on the business of selling or purchasing goods in the State and includes various authorities and bodies as mentioned therein: Liability to pay Sales Tax has been enumerated in section 7 of the said Act. Sub-section (1) of section 7 refers to the liability of payment of tax by a dealer under the repealed laws as mentioned above. 13. Section 40 of the Act provides for maintenance of accounts by a dealer and section 41 for preservation of books of accounts, documents and all declarations and other documents. Section 42 emphasises an obligation for furnishing information by clearing, booking or forwarding agent or any other person transporting goods who during the course of his business handles documents of title to goods for or on behalf of any dealer or a person holding certificate under section 14.1 quote section 42. "42. Furnishing of information by clearing and forwarding agent etc. "42. Furnishing of information by clearing and forwarding agent etc. - (1) Every clearing and forwarding agent or any other person transporting goods who during the course of his business handles documents of title to goods for or on behalf of any dealer or a person holding certificate under section 14 shall furnish to the prescribed authority true and complete particulars and information and shall maintain true and complete accounts, registers and documents in respect thereof, arid if the prescribed authority considers that such accounts, registers and f documents are not sufficiently clear and intelligible the said authority may direct any clearing, booking or forwarding agent or dealer or the persons transporting goods to produce and maintain accounts in such manner as may be required. (2) Such accounts shall, on demand, be produced before the prescribed authority who may take or caused to be taken such extracts as he may consider necessary. (3) A person transporting goods shall carry a declaration in such form as may be prescribed by the Commissioner supported by either a cash memo, a bill or a challan, in case the movement is otherwise a result of sale, in respect of goods which is being transported on a goods carrier, or a vessel and shall produce such challan, cash memo or bill along with the aforesaid declaration on demand before the prescribed authority. (4) If any clearing, booking, or forwarding agent or dealer or person transporting goods contravens the provision of sub-section (1) or (3) in a manner which is likely to lead to evasion of any tax payable under this Act, the prescribed authority may, without prejudice to any action under sections 61 and 62 of this Act on the charge of abetment, after giving the person concerned an opportunity of being heard in the manner prescribed, direct him to pay by way of penalty, an amount which shall be equal to three times the amount of tax calculated on the value of goods in respect of which no particulars or information or correct particulars or information has been furnished under sub-section (1) or no cash memo or bill or challan has been produced before the prescribed authority under sub-section (3) or rupees one thousand whichever is greater : Provided that notwithstanding anything contained in this sub-section where the circumstances of the case or the checking of the goods carrier or vessel demands any action relating to inspection, search and seizure of the goods loaded on the goods carrier or vessel, by the prescribed authority, the provisions of sub-sections (3), (5), (6) and (7) of section 44 shall mutuatis mutandis apply. Explanation - (1) for the purpose of this sub-section, - (i) 'dealer' shall include a person who renders his services for booking of or taking delivery of consignment of goods at a railway station, booking agency, goods transport company office, or any place of loading or unloading of goods or contrives, makes and concludes bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise; (ii) 'person transporting goods' shall, besides the owner, include the manager, agent, driver, employee of the owner, or person in charge of a place of loading or unloading of goods other than a railhead, or a post office, or of a goods carrier carrying such goods, or a person who accepts consignments of such goods for despatch to other places of-gives delivery of any consignment of such goods to the consignee." 14. Section 43(3) of the Act empowers any authority appointed under sub-section (1) of section 3 to seize accounts, registers or documents of the dealer or the cleaning or forwarding agent or the person transporting goods or the owner of a warehouse or godown as may be, if the authority suspects evasion of payment of tax. Sub-section (5) empowers the said authority to enter into and search any office, shop, godown, etc. or any other place of business or any building or any place of the dealer, or of a Dalal or of an owner of a warehouse, or of a clearing, booking or forwarding agent, or of a person transporting goods or vessels or goods carrier and seize any goods which are found therein. I quote sub-section (3) and (5) of section 44 of the Act : “(3) If any authority appointed under sub-section (1) of section 3 has reason to reason suspect that any dealer is to evade the payment of any tax or any clearing or forwarding agent or a person transporting goods or any owner of a warehouse or a godown is keeping or has kept his account in such manner as is lively to cause evasion of tax payable under this Act, such authority may for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer or the clearing or forwarding agent or the person transporting goods or the owner of a warehouse or godown as may be, necessary and shall grant receipt for the same, such seized accounts, registers or documents shall be retained for so long as may be reasonably necessary, for examination thereof or for a prosecution under section 57 and shall thereafter be returned to the person concerned in the prescribed manner : Provided that if the seized accounts, registers or documents are retained by any authority other than the Commissioner for more than one hundred and twenty days, the reasons for so doing shall be recorded in writing and the approval of the Commissioner shall be obtained by the authority so retaining them. (5) (a) Any authority referred to in sub-section (1) shall have the power to enter into and search any office, shop, godown or any other place of business or any building or any place of the dealer, or of a Dalai or of an owner of a warehouse, or of a clearing, booking or forwarding agent, or of a person transporting goods or vessels or goods carrier and seize any goods which are found therein but not accounted for by the dealer or the Dalai, or the owner of the warehouse, or the clearing, booking or forwarding agent, or the person transporting goods in his books, accounts, registers arid other documents : Provided that a list of all the goods seized under this sub-section shall be prepared by such officers and be signed by the office, the dealer of the person incharge of goods or the person incharge of the premises, and not less than two witnesses. (b) The authority referred to in clause (a) shall, in a case where the dealer or the person incharge of goods as mentioned in clause (a) fails to produce any evidence or satisfy the said authority regarding the proper accounting of goods, impose a penalty, after giving an opportunity of being heard in the prescribed manner to the dealer or such person which shall be equal to three times the amount of tax calculated on the value of such goods and the goods shall be released as soon as the penalty is paid. (c) If the dealer or the person incharge of goods as mentioned in clause (a) demands time for production of necessary documents in support of proper accounting, the authority referred to in clause (a) shall release the goods on the condition that the dealer or such a person deposits a security equivalent to three times the amount of tax calculated on the value of the goods. (d) If penalty imposed under clause (b) is not paid forthwith or no security is furnished as provided in clause (c) or the goods are not claimed by any person, the authority referred to in clause (a) shall arrange for the safe custody of the goods. (d) If penalty imposed under clause (b) is not paid forthwith or no security is furnished as provided in clause (c) or the goods are not claimed by any person, the authority referred to in clause (a) shall arrange for the safe custody of the goods. (e) m case the penalty imposed under clause (b) is not paid or the goods remain unclaimed for a period of fifteen days from the date of seizure, the goods so seized shall be sold by auction in the prescribed manner and the sale proceeds shall be appropriated towards the amount of penalty imposed under clause (b); the balance of the sale proceeds, if any, shall be deposited in the Government Treasury and shall be refunded to the lawful claimant in the prescribed manner. (f) In a case where the goods have been released on the deposit of a security as mentioned in clause (c) and evidence regarding proper accounting of goods to the satisfaction of the authority referred to in said clause (a) is not produced within fifteen days from the date on which security is deposited, the amount of security shall stand forfeited to the State Government. If, however, evidence or document to the satisfaction of the authority mentioned in clause (a) regarding the proper accounting of goods is produced within the said period of fifteen days, the security shall be released and the amount shall be refunded in the prescribed manner." 15. Entry 54 of the 7th Schedule to the Constitution of India empowers a State Legislature to impose tax on sale or purchase of goods other than newspaper, subject to the provisions of Entry 92 of List I. Where the taxing event is the sale or purchase of the goods, it is a tax under Entry 54 of List II and the State Legislature is competent to make law. Entry 54 authorises State Legislature to impose tax on sale subject to the conditions laid down by Article 286. The State is, therefore, empowered to make a law imposing tax On sale and such imposition of tax can be made on the person who sells goods, namely, dealer. The power to tax under the said Entry can be availed of only where there is or has been a sale as commonly understood in the general law, otherwise imposition of such tax would be ultra vires. The power to tax under the said Entry can be availed of only where there is or has been a sale as commonly understood in the general law, otherwise imposition of such tax would be ultra vires. State Legislature is also not competent to impose tax under this Entry by enlarging the definition of sale which ordinarily would not come within the ambit of sale. No doubt, the scope of this Entry is wide enough to include those subjects which can be said to be ancillary to sale. Sale as is commonly known means transfer of property from one person to another in consideration of price paid or promised or for other consideration. The word 'sale' appearing in Entry 54 of List II has been used in the sense in which it is used in section 4 of the Sale of Goods Act. Tax can be imposed under the said Entry only on those persons who are engaged in sale within the meaning of section 4 of Sale of Goods Act. In other words it includes all the activities relating to sale. Therefore, if a law in its pit and substance relate to taxation on sale of goods, the State Legislature is competent to make such law under the aforesaid Entry 54 List II. 16. Now the point requires for determination in the present case is whether the transporter who carries goods from one place to another for reward can be said to be engaged in the activities of sale. No doubt, as per section 4 of the Sale of Goods Act only the owner or authorised person can transfer the title of the property of goods to another person for consideration. Therefore, in order to make a sale, the person must have the title to the property or a person who is having an authority on behalf of the person having title and this must be for a valuable consideration. A dealer within the meaning of section 2 (10) is no doubt the owner of the property and can make transfer of the property by way of sale on receipt of consideration. Now, the question is does it include a transporting agency ? Normally the transporter simply carries the goods. At no point of time a transporter becomes the owner of the goods. Therefore, a transporter does not come in the picture of sale. Now, the question is does it include a transporting agency ? Normally the transporter simply carries the goods. At no point of time a transporter becomes the owner of the goods. Therefore, a transporter does not come in the picture of sale. If the transporter does not come within the activities of sale, it can by no stretch of imagination be said that it has also taken part in the sale of the goods. If a transporter does not come anywhere in the sale, the question of imposing tax or any other obligation does notarise. Mr. Bhattacharjee, learned counsel appearing on behalf of the petitioner company had drawn my attention to a decision of the Supreme Court in State of Haryana & others vs. Sant Lal & another, reported in (1993) 91 STC 321 . In the said decision the provisions contained in section 38 of the Haryana General Sales Tax Act, 1973 was challenged whereby State Legislature imposed duty on clearing or forwarding agents or 'dalals' or other persons transporting goods to furnish particulars and information regarding the consignments handled by them and requiring them to take out a licence before carrying on business. The question in the said case was whether the State Legislature was competent to make law requiring a clearing or a forwarding agent to obtain licence. The Apex Court after considering various provisions of the Act held thus : "There can be no doubt that the State Legislature would be entitled to impose sales tax upon a person who carries on the business of selling goods and who has in the customary course of business authority to sell goods belonging to the principal. A clearing or forwarding agent, 'dalal' or person transporting goods does not carry on the business of selling goods and does not have, in the customary course of his business, authority to sell goods belonging to the dealer whose goods he books or receives. As we have already stated, there has to be a reasonable and proximate connection between the transaction of sale and the clearing or forwarding agent, 'dalal' or person transporting goods before the State Legislature can, in exercise of the power to levy sales tax, enact legislation concerning him. As we have already stated, there has to be a reasonable and proximate connection between the transaction of sale and the clearing or forwarding agent, 'dalal' or person transporting goods before the State Legislature can, in exercise of the power to levy sales tax, enact legislation concerning him. We are not satisfied that there is such close and direct connection between the transaction of sale of goods by a dealer and the clearing or forwarding agent or 'dalal' who books or receives such goods or a person who transports such goods within the meaning of the said section 38. For the aforementioned reasons we are of the view that the said section 38 was beyond the purview of the State Legislature. Therefore, the said section 38 must be held to be ultra vires and bad in law. Consequently, all rules and forms in the said Rules related to the said section 38 must also be held to be bad in law." 17. Following the decision of the Apex Court in the State of Haryana and others vs. Sant Lal and another (supra), I am of opinion that the provisions contained in sections 42 and 44 relating to the obligation of the transporters to furnish information (section 42) and also the search and seizure in connection with the goods transported by the transporters are beyond the purview of the State Legislature Therefore, the provisions contained in the said sections 42 and 44 must be held ultra vires and bad in law. 18. The second submission of Mr. Bhattacharjee was that the notice issued directing the petitioner company to furnish documents prior to 1.7.93 was illegal inasmuch as the provisions contained in sections 42 and 44 were for the first time brought in the statute book by the said Act with effect from 1.7.93 and, therefore, the authority had no jurisdiction to demand books of accounts, etc. even if the provisions contained in sections 42 and 44 in respect of transporters were held to be valid. 19. The present General Sales Tax Act, 1993 (Assam Act XII of 1993) received the assent of the Governor on 14th of May, 1993 and it was published on 18th May, 1993 in the Extraordinary Gazette. even if the provisions contained in sections 42 and 44 in respect of transporters were held to be valid. 19. The present General Sales Tax Act, 1993 (Assam Act XII of 1993) received the assent of the Governor on 14th of May, 1993 and it was published on 18th May, 1993 in the Extraordinary Gazette. As per section 1 (3), the Act shall come into force on such date as the State Government may by notification in the Official Gazette, appoint and different dates may be appointed for the different provisions of the Act. The Act except sections 5 and 20 came into force from 1.7.93 vide Notification No. FTX 1 77/89/211 dated 11.6.93 issued by the Commissioner and Secretary to the Government of Assam, Finance Department and published in the Assam Gazette, Extraordinary dated 11.6.93. From this it indicates that the Act is only prospective i.e. it would come into operation from the date it will be notified. 20. It is an well established principle of law that the Legislature does not intend what is unjust rests the leaning against giving certain statutes a retrospective operation. They are construed as operating only in cases or on facts which come into existence after the statutes are passed unless a retrospective effect is clearly intended. It is a fundamental rule of English law that ho statute shall be construed to have a retrospective operation unless such a construction appears very clearly in the terms of the Act, or arises by necessary and distinct implication. It is also well established principle of law that a retrospective operation is not to be given to a statute so as to impair an existing right or obligation, otherwise than as regards matter of procedure, unless that effect cannot be avoided without doing violence to the language of the enactment. Maxwell Interpretation of Statutes quoting the judgment of Justice RS Wright in Re Athlumney observed thus : "Perhaps no rule or construction is more firmly established that this that a restropective operation is not to be given to a statute so as to impair an existing right or obligation, otherwise than as regard matter of procedure, unless that effect cannot be avoided without doing violence to the language of the enactment. If the enactment is expressed in language which is fairly capable of either interpretation, it ought to be construed as prospective only." 21. If the enactment is expressed in language which is fairly capable of either interpretation, it ought to be construed as prospective only." 21. In my opinion, the provisions contained in section 42 and 44 are prospective in nature and, therefore, on the basis thereof the authority appointed under the Act had no jurisdiction to demand books of accounts prior to 1.7.93. 22. In view of the above, I hold that the provisions contained in section 42 and 44 so far those relate to transporters are bad in law and ultra vires. Even otherwise also the authority's direction to produce books of accounts,-etc prior to 1.7.93 is illegal, bad in law and, accordingly, it is set aside and quashed. 23. In the facts and circumstances of the cases, parties shall bear their own costs.