UNION OF INDIA Vs. BELGACHI TEA CO LTD

JUDGEMENT

(1.) These appeals are directed against the judgment of the Division Bench of the High Court of Judicature at Calcutta delivered on 22nd September, 2000 in FMA No.232 of 1999.

(2.) Brief facts which are necessary to dispose of these appeals are recapitulated as under:

(3.) The assessee Belgachi Tea Company filed a writ petition in the High Court of Judicature at Calcutta under Article 226 of the Constitution. The main prayer of the writ petition is reproduced as under: