HILL DEVLOPMENT Vs. STATE OF TRIPURA

JUDGEMENT

(1.) All the Civil Rules raise the common question of fact and law and as such the same are taken up for hearing together.

(2.) I have heard Mr. S. Saha, learned counsel for the petitioner and Mr. U.B. Saha, learned senior Govt. Advocate, assisted by Mr. A. Ghosh, learned counsel for the respondents.

(3.) Civil Rule Nos. 31/9:2 and 33/92 have been filed challenging the order of assessment dated 30.1.1991 passed by the Superintendent of Taxes, Charge-TV, Government of Tripura, Agartala for the year 1988-89 in exercise of the powers under Section 9(4) of the Tripura Sales tax Act, 1976 in respect of the firm of the petitioner. In these Civil Rules the orders passed by the Additional Commissioner of Taxes. Government of Tripura, Agartala in appeal dated 1.1.92 and 3.1.92 are also challenged.