STATE OF CHHATTISGARH Vs. VTP CONSTRUCTIONS

JUDGEMENT

(1.) Leave granted.

(2.) Challenge in this appeal is to the judgment rendered by a Division Bench of the Chhatisgarh High Court. Respondent filed a writ petition before the Chhatisgarh High Court questioning constitutional validity of Section 35 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (hereinafter referred to as the 'Adhiniyam'). It corresponds to the Chhatisgarh Commercial Tax Act, 1994 (in short the 'Act'). The respondent hereinafter is described as the 'assessee'.

(3.) Background facts highlighted by the respondent are as follows: