ECI NAYAK (JOINT VENTURE) Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Petitioner has prayed for the following reliefs:

(2.) Having heard the learned counsel appearing for the parties, we are of the considered view that since the assessment proceedings, pertaining to the year 2010-2011, 2011-2012, 2012-2013 and 2013-2014, were carried out by a common order and as per the requirement of the law, the writ petitioner is to file separate proceedings before the appellate authority and since the petitioner is required to deposit 50% of the amount so assessed (tax and penalty) by the assessing authority, ends of justice would be best met, if the petitioner cumulatively deposits 50% of the entire assessed amount and the petitions are heard and disposed of together.

(3.) Learned counsel appearing for the petitioner states that short fall, if any, in meeting the requirement of 50% (cumulatively) of the assessed amount, shall be paid within a period of 1(one) month.