ANAND KUMAR TOSHNIWAL Vs. STATE OF ASSAM

JUDGEMENT

(1.) All these cases having raised more or less common questions of fact giving rise to identical questions of law have been taken up for consideration together and are being disposed of by this common judgment.

(2.) The grievances of the petitioners in these cases is in respect of the actions of the authorities of the Sales Tax Department of the State in realising what is contended to be sales tax at the check gates on the inter-State borders as well as advance tax in the office of the jurisdictional Superintendent of Taxes. The further grievance of the petitioners is in respect of the actions of the authority in not adjusting the amounts so collected in the final determination of tax payable by the petitioners. The withholding of the Tax Clearance Certificates by the authority and payments of alleged refunds due to the petitioners are the additional grievances highlighted in the present proceedings.

(3.) At first glance though it would appear that several distinct causes of action have been combined by the petitioners in these petitions, a closer scrutiny would reveal that except for the prayer for refund as raised in the present petitions, the rest of the reliefs do not problem either as regards the maintainability thereof or entertainment of the same by this Court.