BISHNUPUR ENTERPRISES Vs. STATE OF MANIPUR

JUDGEMENT

(1.) I have heard Mr N. Kotiswar Singh, learned counsel appearing for the petitioner; and Mr H.N.K. Singh, learned Sr. counsel assisted by Mr. Somorjit Singh, learned counsel appearing on behalf of the respondents.

(2.) On request of the counsel of the parties the entire matter has been taken up for final disposal when the matter is listed in order column on 11.1.2001 for deciding a Misc. Case being C. Misc. Appln. No. 623 of 2000 arising out of the present W.P.(C) No. 1559/ 2000 praying for vacation, alteration or modification of the interim order dated 1.12.2000. Both the parties have agreed that the matter may be finally heard and disposed of instead of deciding the Misc. Application as mentioned above considering urgency of the matter. Accordingly the entire matter has been heard on merit.

(3.) The sole issue involved in this application under Article 226 of the Constitution pertains to the legality and validity of the office memorandum dated 27.9.2000 issued by the Commissioner of Taxes, Manipur by which all traders dealing in cement, iron and steel of all sizes and chemical fertilizers are required to pay lump sum advance sales tax as detailed in the said office memorandum.