MEGHA TRADE LINKS Vs. STATE OF MEGHALAYA

JUDGEMENT

(1.) Shri. M Das, Advocate, present for the petitioner. Shri. K Khan, Addl. Sr. GA, present for the respondents No.1-5.

(2.) By means of this writ petition, the petitioner has challenged the letter No.CTAS-5/12/2010/148 dated 26.04.2012 and letter No.CTAS- 12/2010/979 dated 02.08.2012 issued by the Commissioner of Taxes, Govt. of Meghalaya whereby, the Assessing Officers have been directed not to adjust the additional security/penalty/composition money collected at the Check-gate on excess load of coal or limestone in all the pending and future assessment.

(3.) Heard the learned counsel for the parties and perused papers on record.