Gauhati High Court
M/S Eastern Drugs And Chemicals vs The State Of Assam And 3 Ors on 28 May, 2024
Bench: Chief Justice, Suman Shyam
Page No.# 1/11
GAHC010020192015
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/5187/2015
M/S EASTERN DRUGS and CHEMICALS
A FIRM HAVING ITS OFFICE AT PAHARTOLI, KALAPAHAR, GUWAHATI,
ASSAM, REP. BY ITS AUTHORIZED REP. SRI LAXMI NARAYAN PAUL, S/O
LT. HARIPADA PAUL, R/O JAGADISH LANE, BISHNUPUR, GHY-16, ASSAM
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM,
DEPTT. OF FINANCE AND TAXATION, DISPUR, ASSAM, GHY-6
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAVAN
DISPUR
GHY-6
3:THE ASSTT. COMMISSIONER OF TAXES
UNIT-A
GUWAHATI
ASSAM
4:THE DY. COMMISSIONER OF TAXES APPEALS
GUWAHATI
ASSA
Advocate for the Petitioner : MSM L GOPE
Advocate for the Respondent :
Page No.# 2/11
Linked Case : WP(C)/5189/2015
M/S EASTERN DRUGS and CHEMICALS and ANR
A FIRM HAVING ITS OFFICE AT PAHARTOLI
KALAPAHAR
GUWAHATI
ASSAM
REP. BY ITS AUTHORISED REP. SRI LAXMINARAYAN PAUL
S/O LT. HARIPADA PAUL
R/O JAGDISH LANE
BISHNUPUR
GHY-16
ASSAM
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
GHY-6
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAVAN
DISPUR
GHY-6
3:THE ASSTT. COMMISSIONER OF TAXES
UNIT-A
GUWAHATI
ASSAM
4:THE DY. COMMISSIONER OF TAXES APPEALS
GUWAHATI
ASSAM
------------
Advocate for : MRS.N BORDOLOI
Advocate for : appearing for THE STATE OF ASSAM AND 3 ORS
Linked Case : WP(C)/5197/2015
M/S EASTERN DRUGS and CHEMICALS
A FIRM HAVING ITS OFFICE AT PAHARTOLI
KALAPAHAR
GUWAHATI
ASSAM
Page No.# 3/11
REP. BY ITS AUTHORISED REP. SRI LAXMINARAYAN PAUL
S/O LT. HARIPADA PAUL
R/O JAGDISH LANE
BISHNUPUR
GHY-16
ASSAM
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
GHY-6
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAVAN
DISPUR
GHY-6
3:THE ASSTT. COMMISSIONER OF TAXES
UNIT-A
GUWAHATI
ASSAM
4:THE DY. COMMISSIONER OF TAXES APPEALS
GUWAHATI
ASSAM
------------
Advocate for : MS.N GOGOI
Advocate for : appearing for THE STATE OF ASSAM AND 3 ORS
Linked Case : WP(C)/1116/2018
M/S. TUSHER ENTERPRISE AND ANR.
A FIRM HAVING ITS OFFICE AT M. B. ROAD
P.O. TANGLA
DIST. UDALGURI
BTAD
ASSAM
REP. BY MR. ASHIS GHOSH
2: ASHIS GHOSH
R/O.. M. B. ROAD
P.O. TANGLA
DIST. UDALGURI
BTAD
Page No.# 4/11
ASSAM.
VERSUS
THE STATE OF ASSAM AND 3 ORS.
REP. BY THE COMM. AND SECY.
TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
ASSAM
GUWAHATI
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAWAN
DISPUR
GUWAHATI
3:THE SUPDT. OF TAXES
TANGLA
ASSAM.
4:THE DY. COMMISSIONER OF TAXES (APPEALS)
GUWAHATI
ASSAM.
------------
Advocate for : MS. M L GOPE
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 3 ORS.
Linked Case : WP(C)/5198/2015
M/S EASTERN DRUGS and CHEMICALS
A FIRM HAVING ITS OFFICE AT PAHARTOLI
KALAPAHA GUWAHATI
ASSAM REP. BY ITS AUTHORISED REPRESENTATIVE SRI LAXMINARAYAN
PAUL
SON OF LT. HARIPADA PAUL
R/O JADISH LANE
BISHNUPUR
GUWAHATI-16
ASSAM.
VERSUS
THE STATE OF ASSAM AND 3 ORS
Page No.# 5/11
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
ASSAM
GUWAHATI - 781006.
------------
Advocate for : MS.N GOGOI
Advocate for : SC
FINANCE and TAXATION appearing for THE STATE OF ASSAM AND 3 ORS
Linked Case : WP(C)/5218/2015
M/S EASTERN DRUGS and CHEMICALS
A FIRM HAVING ITS OFFICE AT PAHARTOLI
KALAPAHAR
GUWAHATI
ASSAM
REP. BY ITS AUTHORIZED REPRESENTATIVE SRI LAXMI NARAYAN PAUL
S/O LT. HARIPADA PAUL
R/O JAGDISH LANE
BISHNUPUR
GHY-16
ASSAM
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
ASSAM
GHY-6
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAVAN
DISPUR
GHY-6
3:THE ASSTT. COMMISSIONER OF TAXES
UNIT-A
GUWAHATI
ASSAM
4:THE DY. COMMISSIONER OF TAXES APPEALS
GUWAHATI
Page No.# 6/11
ASSAM
------------
Advocate for : MS.N GOGOI
Advocate for : MS.K DUTTA appearing for THE STATE OF ASSAM AND 3 ORS
Linked Case : WP(C)/5205/2015
M/S EASTERN DRUGS and CHEMICALS
A FIRM HAVING ITS OFFICE AT PAHARTOLI
KALAPAHAR
GUWAHATI
ASSAM
REP. BY ITS AUTHORISED REPRESENTATIVE SRI LAXMINARAYAN PAUL
S/O LT. HARIPADA PAUL
R/O JAGDISH LANE
BISHNUPRU
GHY-16
ASSAM
2: TUSHAR KANTI MAJUMDAR
PROP. OF THE PETITIONER NO.1
FIRM AND R/O REHABARI
GUWAHATI
ASSAM
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
ASSAM
GHY-6
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAVAN
DISPUR
GHY-6
3:THE ASSTT. COMMISSIONER OF TAXES
UNIT-A
GUWAHATI
ASSAM
4:THE DY. COMMISSIONER OF TAXES APPEALS
GUWAHATI
ASSAM
------------
Advocate for : MRS.N BORDOLOI
Page No.# 7/11
Advocate for : MS.K DUTTA appearing for THE STATE OF ASSAM AND 3 ORS
Linked Case : WP(C)/5192/2015
M/S EASTERN DRUGS and CHEMICALS
A FIRM HAVING ITS OFFICE AT PAHARTOLI
KALAPAHAR
GUWAHATI
ASSAM
REP. BY ITS AUTHORISED REP. SRI LAXMINARAYAN PAUL
S/O LT. HARIPADA PAUL
R/O JAGADISH LANE
BISHNUPUR
GHY-16
ASSAM
2: TUSHAR KANTI MAJUMDAR
PROP. OF THE PETITIONER NO.1
FIRM AND R/O REHABARI
GUWAHATI
ASSAM
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
ASSAM
GHY-6
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAVAN
DISPUR
GHY-6
3:THE ASSTT. COMMISSIONER OF TAXES
UNIT-A
GUWAHATI
ASSAM
4:THE DY. COMMISSIONER OF TAXES APPEALS
GUWAHATI
ASSAM
------------
Advocate for : MSM L GOPE
Advocate for : MS.K DUTTA appearing for THE STATE OF ASSAM AND 3 ORS
Page No.# 8/11
Linked Case : WP(C)/5196/2015
M/S EASTERN DRUGS and CHEMICALS
A FIRM HAVING ITS OFFICE AT PAHARTOLI
KALAPAHAR
GUWAHATI
ASSAM
REP. BY ITS AUTHORISED REP. SRI LAXMI NARAYAN PAUL
S/O LT. HARPADA PAUL
R/O JAGDISH LANE
BISHNUPUR
GHY-16
ASSAM
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
GHY-6
ASSAM
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAVAN
DISPUR
GHY-6
3:THE ASSTT. COMMISSIONER OF TAXES
UNIT-A
GUWAHATI
ASSAM
4:THE DY. COMMISSIONER OF TAXES APPEALS
GUWAHATI
ASSAM
------------
Advocate for : MS.N HAWELIA
Advocate for : appearing for THE STATE OF ASSAM AND 3 ORS
Linked Case : WP(C)/5208/2015
M/S EASTERN DRUGS and CHEMICALS and ANR
A FIRM HAVING ITS OFFICE AT PAHARTOLI
KALAPAHAR
GUWAHATI
Page No.# 9/11
ASSAM
REP. BY ITS AUTHORIZED REP. SRI LAXMI NARAYAN PAUL
S/O LT. HARIPADA PAUL
R/O JAGADISH LANE
BISHNUPUR
GHY-16
ASSAM
2: TUSHAR KANTI MAJUMDAR
PROP. OF THE PETITIONER NO.1
FIRM AND R/O REHABARI
GUWAHATI
ASSAM
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
ASSAM
GHY-6
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAVAN
DISPUR
GHY-6
3:THE ASSTT. COMMISSIONER OF TAXES
UNIT-A
GUWAHATI
ASSAM
4:THE DY. COMMISSIONER OF TAXES APPEALS
GUWAHATI
ASSAM
------------
Advocate for : MS.N HAWELIA
Advocate for : MS.K DUTTA appearing for THE STATE OF ASSAM AND 3 ORS
Linked Case : WP(C)/5193/2015
M/S EASTERN DRUGS and CHEMICALS
A FIRM HAVING ITS OFFICE AT PAHARTOLI
KALAPAHAR GUWAHATI
ASSAM
REP. BY ITS AUTHORIZED
Page No.# 10/11
REP. SRI LAXMINARAYAN PAUL
SON OF LT. HARIPADA PAUL
RESIDENT OF JAGDISH LANE
BISHNUPR
GUWAHATI-16
ASSAM.
2: TUSHAR KANTI MAJUMDAR
PROPRIETOR OF THE PETITIONER NO. 1 FIRM AND RESIDENT OF
REHABARI GUWAHATI
ASSAM.
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECRETARY
TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
ASSAM
GUWAHATI- 781006.
2:THE COMMISSIONER OF TAXES
ASSAM KAR BHAVAN
DISPUR
GUWAHATI - 781006.
3:THE ASSISTANT COMMISSIONER OF TAXES
UNIT-A
GUWAHATI
ASSAM.
4:THE DEPUTY COMMISSIONER OF TAXES APPEALS
GUWAHATI
ASSAM.
------------
Advocate for : MSM L GOPE
Advocate for : SC
FINANCE and TAXATION appearing for THE STATE OF ASSAM AND 3 ORS
BEFORE
HONOURABLE THE CHIEF JUSTICE
HONOURABLE MR. JUSTICE SUMAN SHYAM
ORDER
Page No.# 11/11 28.05.2024 (Vijay Bishnoi, CJ) Learned counsel for the petitioners has submitted that since the appellate authority has already set aside the assessment order in question, these writ petitions have become infructuous. In view of the above, these writ petitions stand dismissed as infructuous.
JUDGE CHIEF JUSTICE Comparing Assistant