9911796707
TMI Blog1999 (1) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is claimed that the mills have the valid permit/permission under rule 10 of the Transit Rules framed by the Government of Assam under sections 40 and 41 of the Assam Forest Regulation, 1891 and the Garo Hills Forest Act, 1968. The petitioners claimed to have also the certificate of registration issued under the Meghalaya Purchase Act read with rule 39 for purchasing logs after payment of royalty as per Meghalaya Government Schedule. They also claimed to have the certificate of registration issued under the Central Sales Tax (Registration and Turnover) Rules, 1957, for carrying out the inter-State sale of their manufactured goods. The member mills of the association of the petitioner in course of its business of sale of commercial venee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avit-in-opposition has been filed. But the original copy is not there. A copy is now furnished by Mr. Choudhury and the same is kept on record. In the affidavit-in-opposition it is stated as follows: "Under section 46(15) of the Assam General Sales Tax Act, 1993 and rule 43(7)(j) when a goods vehicle coming from any place outside the State of Assam and bound for any place outside Assam but merely passes through the State of Assam the person-in-charge of such vehicle is required to apply to and obtain a transit pass in form XXV from the officer-in-charge of the entry checkgate and is required to surrender/deliver one copy of such transit pass at the exit checkgate in token of the fact that the consignment that was brought within Assam was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y which is refundable after the transit pass was counter-signed by the outgoing." 4.. I have heard Mr. A.S. Choudhury, learned counsel for the petitioner and Mr. H.N. Sarma, learned Government Advocate, for the respondents. 5.. Mr. Choudhury has drawn my attention to rule 43(7)(j) of the Assam General Sales Tax Rules, 1993. Rule 43 of the said Rules provides for check-post. Rule 43(3) provides as follows: "(3) No person shall transport goods across or beyond a checkpost or barrier except after filing before the officer-in-charge of the check-post, if so directed by him, the documents as referred in subsection (2) of section 46 of the Act. Declarations referred to in section 46 and sub-sections (2), (4), (5) and (7) of section 46 inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r transportation of goods by some other person, the hirer of the vehicle shall, for the purposes of this section, be deemed to be the owner of the vehicle." In order to comply with this provision the security is taken by the officer at the checkgate and it cannot be said that this is illegal and/or violation of law. The validity of this Act was challenged and this Court in (1997) 2 GLR 477 (Federation of Industries North Eastern Region v. State of Assam) has held this Act to be valid and this Court found that section 46 was enacted with a view to check and prevent evasion of sales tax. It was further pointed out by this Court that in order to enforce section it became necessary by implication of the authority to use all reasonable means t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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