GAUTAM CONSTRUCTION Vs. STATE OF ASSAM

JUDGEMENT

(1.) The Petitioner is aggrieved by annexure I assessment order dated August 27, 2001 affirmed on revision and appeal vide annexures III and v. orders dated July 4, 2002 and December 10, 2003, respectively.

(2.) As stated in the writ petition, the Petitioner had executed 3 (three) sub-contracts worth Rs. 98,12,479 with the principal contractors within Assam and the same were not reflected in the return since according to the Petitioners, there was no liability for payment of tax in respect thereof. However, the Superintendent of Taxes, Dhubri, by his assessment order dated August 27, 2001 held otherwise on the basis of Rule 14(1)(c) of the Assam General Sales Tax Rules, 1993. Dealing with the contentions raised on behalf of the Petitioner that the aforesaid amount of Rs. 98,12,479 was not shown by the Petitioner in its annual return as the same was in respect of the sub-contracts, such contention on behalf of the Petitioner was repelled by the assessment order dated August 27, 2001 holding that as per the provisions of Rule 14 of the Rules of 1993, the Petitioner would be liable to pay tax on such sub-contract.

(3.) Being aggrieved, the Petitioner approached the revisional authority and the said authority by the impugned annexure III assessment order dated July 4, 2002 having affirmed the assessment order upon a reference to Rule 14(1)(c) of the Rules, the Petitioner approached the appellate authority. The appellate authority also by its impugned annexure v. order dated December 10, 2003 having affirmed the impugned orders, the Petitioner filed the instant writ petition. Be it stated here that the appellate authority by its impugned order dated December 10, 2003 disposed of two appeals namely, Case No. 8 STA/2002 and Case No. 9 STA/2002. In the present proceeding, we are concerned with Case No. 9 STA/2002.