PRANAB KUMAR SAHA Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The petitioner is a registered contractor under the Government of Tripura. He undertook a contract work under an agreement entered into between himself and the Director of Food & Civil Supplies Department, Government of Tripura for transportation of foodgrains from FCI Depot. Barpeta Road, Guwahati to Central Stores, A.D.Nagar, Agartala. The copy of the work order dated 27.2.1991 is at Annexure-1. According to the petitioner, the said work was executed by a partnership firm under the name and style M/s Radha Gobinda Brick Industries.. The copy of the unregistered partnership deed is found at Annexure-3. It so happens that the said partnership firm defaulted in making payment of the requisite tax payable under the provisions of the Tripura Sales Tax Act, 1976 (hereinafter referred to as 'the Act'). For the purpose of recovery of the said amount of tax being Rs. 3,21,633.70 paise, notice dated 5.8.1991 (Annexure-4 to the writ petition) was issued to the Director of Food & Civil Supplies, Government of Tripura, respondent No. 3 as per provisions of Section 26A of the Act. A copy of the said notice was also served upon the petitioner. In reply, the petitioner submitted his representation dated 12th August, 1991 (Annexure-5 to the writ petition) to the Superintendent of Taxes, Charge-III, Government of Tripura, Agartala, respondent No. 2 praying for withdrawing and cancelling the notice. But the said representation was rejected. Another notice dated 26.8.1991 (Annexure-6 to the writ petition) was also issued to the respondent No. 3 and a copy of the same was also furnished to the petitioner intimating that his representation dated 12.8.1991 could not be entertained as per law.

(2.) In this application under Article 226 of the Constitution of India the petitioner has challenged and also questioned the legality of the notices dated 5.8.1991 (Annexure-4 to the writ petition) and 21.8.1991 (Annexure-6 to the writ petition) issued by the Superintendent of Taxes, Charge-Ill, Government of Tripura, Agartala.

(3.) I have heard Mr. A.M. Lodh, the learned senior counsel assisted by Mr.A. Lodh, the learned counsel for the petitioner & Mr. U.B. Saha, learned Senior Government Advocate assisted by Mr. S. Chakraborty, the learned counsel for the respondents.