BABI BEGUM AKTER Vs. STATE OF TRIPURA

JUDGEMENT

(1.) By means of this petition, the petitioner has challenged the assessment order dated 15.01.2013 as well as the order dated 10.11.2015 whereby the revision filed by the petitioner against the assessment order was dismissed because the petitioner had not deposited the pre -requisite money as per the provisions of the Act.

(2.) The main ground raised by Mr. Pal is that this case is squarely covered by the judgment of this court rendered in Sri Swapan kumar Saha vs. The State of Tripura in WP(C) 108 of 2010 and connected matters decided on 21st July, 2014 wherein the question was with regard to imposition of tax on stone chips imported into Tripura from Bangladesh. In the said case, we have framed two questions:

(3.) This Court in the said judgment held as follows: