SUMANTA CHOUDHURY Vs. STATE OF ASSAM AND ORS.

JUDGEMENT

(1.) HEARD learned lawyer, Mr. N. Dhar, appearing for the petitioner, also heard Mr. K. C. Mahanta, Addl. Senior Government advocate.

(2.) IN brief, the petitioner's case is that he was granted tax concession by the appropriate authority till 6.7.1998 (Annexure 3) and accordingly he submitted tax return claiming concession to that extent for that period, but unfortunately, vide Annexure 5, a letter of superintendent of Taxes No. 1492 dated 22.6.1994, he was asked to submit return and pay tax contending that concession granted to him was valid only up to 31.3.1992.

(3.) OPPOSING the submission made learned senior Addl. Government advocate has contended that since the original document have not been produced before the court and since there is no conclusive evidence to substantiate the submission/pleadings in the writ petition, Court may pass appropriate order directing consideration of any representation after verifying the truth of the pleadings from the official record.