to maintain accounts according to the prescription made by the respondents under Section 36A of the Act for carrying on transport business while entering into or going outside the State of Tripura including making the declaration in Form XXIV, which is challenged to be beyond the legislative companypetence of the State Legislature and ultra vires the Constitution offending Articles 14, 19 1 g , 246, 265, 286, 300A and 301 of the Constitution of India.
By means of the aforesaid 11th Amendment, sub rule 3 has been inserted after sub rule 2 of Rule 46 A of the Tripura Sales Tax Rules, 1976, for short Principal Rules , sub rule 1A has been inserted after sub rule 63A 1 , sub rule 2 in Rule 63A has been substituted in place of old sub rule 2 of the principal Rules and Rule 64A has been substituted for the old sub rule 64A. The resultant effect of such amendment is that the appellants, who are working as Transporters in Tripura, are required to obtain a Certificate of Registration and to companyply with various other formalities as prescribed under the Act and the Rules, viz.,
By a reasoned order, the learned Single Judge was pleased to dismiss the writ petition of the appellants, except the challenge to the validity of Rule 63A 2 of the principal Rules.
Aggrieved by the same, the present appeal is filed.
In appeal before the Division Bench, though foundation was laid but specific prayer for declaration of Section 36A as ultra vires was number made due to inadvertence, hence the appellants sought amendment to the prayer at the appellate stage which was granted, accordingly it was incorporated at the appellate stage.
However, the challenge made by the appellants regarding companystitutional validity of Section 36A, which requires a carrier to maintain proper accounts of goods transported to or outside Tripura in the manner prescribed, was number entertained by the learned Single Judge.
The Division Bench also dismissed the appeal of the appellants.
The challenge is based on the ground that the appellants are Transporters and are number dealers within the meaning of Section 2 b of the said Act, hence obligation cast on them under the Act and Rules are beyond the legislative companypetence of the State legislature.
MISRA, J. Leave granted.
The appellant Association which is doing the business of transporting goods within and outside the State of Tripura, is aggrieved by the judgment of the Gauhati High Court dismissing the writ Appeal challenging the companystitutional validity of the Tripura Sales Tax 11th Amendment Rules, 1994, for short the Rules and Sections 29, 32 and 36A of the Tripura Sales Tax Act, 1976, for short the Act including numberifications dated 23rd September, 1994 and 15th October, 1994.
