VOLTAS LIMITED Vs. STATE OF TRIPURA

JUDGEMENT

(1.) HEARD Mr. A. K. Bhowmik, learned senior counsel, assisted by Mr. R. Datta, learned counsel appearing for the petitioner and Mr. P. Gautam, learned counsel appearing for the State respondents.

(2.) BY this petition, the petitioner, a company, incorporated under the Companies Act, 1956 and registered dealer under Tripura Sales Tax Act, 1976, assailed the order of the Revisional Authority(Commissioner of Taxes), Government of Tripura, dated 26.03.2012, passed in Revision Case No. 10/CHIV/2011(Annexure -8 to the writ petition).

(3.) BY the impugned order, the writ petitioner had been directed to appear personally or through an authorized representative before the Revisional Authority to explain as to why the assessment order dated 21.05.2008 for the years 1998 - 99 to 2004 -05 shall not be cancelled and shall not be remanded to the Superintendent of Taxes, Charge -IV, Agartala, for making reassessment afresh for the points or/questions mentioned in paragraph 6 of the impugned order dated 26.03.2012. For convenience, paragraph 6 of the impugned order dated 26.03.2012 is reproduced hereunder: