SAFUR ALI Vs. STATE OF ASSAM

JUDGEMENT

(1.) The challenge in the writ petition is against an order dated January 19, 2007 (Sufur Ali v. State of Assam,2007 10 VST 499 passed by a learned single judge of this Court in W. P. (C) No. 189 of 2002 dismissing the writ petition filed by the appellant wherein he has challenged the assessment orders under the Assam General Sales Tax Act, 1993 (hereinafter referred to as "the Act") for the years 1993-94, 1994-95, 1995-96, 1996-97 and 1997-98.

(2.) The brief facts required to be noticed for the purpose of the present adjudication are set out herein below.

(3.) The assessments of the petitioner under the provisions of the Act for the years 1993-94, 1994-95, 1995-96, 1996-97 and 1997-98 were completed on November 10, 1997 (reassessment); March 22, 1996, June 3, 1996, January 16, 1998 and November 15, 2000, respectively. Notice under Section 18 of the Act was issued to the petitioner on January 25, 1999 contemplating reopening of the assessments for the year 1993-94 and 1994-95. Pursuant to the said notice the assessments of the petitioner for the two years in question were finalized on March 1,1999. Aggrieved, the petitioner instituted an appeal wherein it was, inter alia, contended that the reopening of the original assessments was on the basis of audit objections, which could not have been done. The appeal filed by the petitioner was disposed of on August 14, 2000 setting aside the orders of assessment dated March 1, 1999 and by directing the jurisdictional Superintendent of Taxes to assess the petitioner by estimating the sale price on pro rata basis after taking into account the entire bid money spreading over five assessment years, i.e., 1993-94, 1994-95, 1995-96, 1996-97 and 1997-98.