SHREE GOPAL ENTERPRISES Vs. STATE OF ASSAM

JUDGEMENT

(1.) HEARD Dr. B. P. Todi, learned counsel for the petitioner and Mr. N. C. Phukan, learned Government Advocate, Assam.

(2.) THE controversy between the parties in the present writ application lies within a narrow compass. The petitioner, who is a registered dealer under the A.G.S.T. Act, 1993, claims that an amount of Rs. 7,64,888 was collected from the writ petitioner by the Respondents No. 3 and 4 by force and that realization of tax in such manner is plainly contrary to law. Consequently, relief has been claimed for return of the amount in question and other consequential reliefs.

(3.) IT will neither be necessary nor possible for this Court to determine whether the circumstances in which the amount has been claimed by the petitioner -assessee to have been realised in correct. The petitioner is a registered dealer under the Act and the assessment of the turnover exigible to tax, insofar as the petitioner is concerned, has to be regularly made by the respondent -authority. The statements made in the affidavit of the respondents that the petitioner had not filed its annual returns for the assessment years 1999 -2000 and 2000 -01, have been denied. Learned counsel appearing on behalf of the petitioner has contended that the annual return for both the aforesaid periods have been duly filed by the petitioner -assessee and for the assessment year 1999 -2000, the assessment has been duly made. However, it is submitted by Dr. Todi that the assessment for the year 2000 -01 is yet to be completed as the statutory time limit for competition of the assessment is not yet over.