KASTURCHAND BAFNA Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) Interference declined by the learned Single Judge in the writ petitions filed by the Appellants/Assesses against the proceedings taken by the Departmental Authorities in causing reassessment of the tax payable under the relevant provisions of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (hereinafter referred to as, 'the Act, 1994') is put to challenge in these appeals.

(2.) The basis for the challenge is mainly on three grounds;

(3.) The legal and factual aspects are allegedly not considered by the learned Single Judge properly. It is stated that a mistake has been committed in placing undue reliance on the verdict passed by the Apex Court in Hindustan Sugar Mills Vs. State of Rajasthan & Others, 1978 4 SCC 271, where the finding was based on the 'control orders' issued by the State which governed the field and not applicable to the cases in hand by virtue of very nature of the commodities sold and transported.