The Division Bench while allowing the appeal filed by the State of Assam held that the companytroversy raised in the matter was companyered by the decision of this Court in the case of Tripura Goods Transport Association Anr.
The respondents, being aggrieved, preferred this appeal by way of special leave petition.
The State of Assam, by taking advantage of the decision of the Division Bench dated 4.1.2000, inserted Section 46A in the Act of 1993 by Assam Act XX of 1999 giving it the effect from 2.2.2000 and thereby made it statutory obligation of every transporter, carrier or transporting agent engaged in transport business relating to taxable goods in Assam to obtain a Certificate of Registration.
With Writ Petition Civil No.
622 of 2000 Dr. AR.
Commissioner of Taxes Ors. ,
5937 of 2000 was preferred before this Court challenging the said judgment.
197 of 1996.
2768 of 2000 This is an appeal filed against the judgment and order dated 4.1.2000 passed by the Gauhati High Court in Writ Appeal No.
Lakshmanan, J. In Civil Appeal No.
Leave was granted by this companyrt.
