NARAYAN DEB ROY Vs. STATE OF TRIPURA

JUDGEMENT

(1.) By filing this writ petition, the petitioner has questioned the interpretation of Section 32(1)(b) of the Tripura Sales Tax Act, 1976 (hereinafter referred in short, the' 1976 Act') in so far as the imposition of composition fee demanded by the respondent authority in the impugned order.

(2.) Heard Mr. BN Majumder, learned counsel for the petitioner, and Mr. A. Ghosh, learned State counsel for the respondents.

(3.) The facts, leading to the filing of this writ petition, may be stated, in brief, as follows: The petitioner carries out transport business in the name and style, 'M/s National Roadways Corporation', which has been established at Jagannath Bari Road, near Colonel Chowmuhuni, Agartala. The Superintendent of Taxes (respondent No. 3 herein) issued two notices upon the firm of the petitioner, dated 05.02.1999 and 10.03.1999, asking to show cause as to why delivery of some taxable goods was made by it, without obtaining permits as per provisions of the 1976 Act and Tripura Sales Tax Rule, 1976.