HERBERTSONS LIMITED Vs. COMMISSIONER OF TAXES ASSAM

JUDGEMENT

(1.) BY this common judgment and order, I propose to dispose of Writ Petition (C) Nos. 1997 of 1999 and 1998 of 1999, for, both these writ petitions have raised common questions of law and fact.

(2.) BY making these applications under article 226 of the Constitution of India, the petitioners have approached this Court seeking appropriate writ/writs setting aside and quashing, inter alia, the impugned orders, dated March 22, 1999 passed by the respondent No. 2, namely, Deputy Commissioner of Taxes, Zone-B, Guwahati in the purported exercise of powers under section 36 (1) of the Assam General Sales Tax Act, 1993 (for short, "the Act of 1993") and directing the respondent No. 4, namely, Superintendent of Taxes, Unit-B, Panbazar, Guwahati to make fresh assessment as per the provisions of section 17 (4) of the Act of 1993, aforementioned.

(3.) RULE 12 of the Assam General Sales Tax Rules, 1993 provided as under :