PHUNSTOK DOLMA Vs. STATE OF ASSAM & ANR.

JUDGEMENT

(1.) This is a revision filed by the petitioner under Sec. 81 of the Assam Value Tax Act, 2003 challenging the validity of the order dated 06.01.2014 passed by the Assam Board of Revenue, Guwahati, District Kamrup (Metro) Assam in Case No. STA 21 of 2011, dismissing the appeal filed by the petitioner in which the challenge was to the appellate order dated 31.3.2011 passed by the Deputy Commissioner of Taxes, Guwahati, Zone-A, (Appeal) which in turn arose out of assessment order dated 10.05.2010 passed by the Superintendent of Taxes Unit - D. Kar Bhawan, Dispur, Guwahati, District Kamrup (Metro) Assam.

(2.) By impugned order, the Tribunal dismissed the appeal filed by the petitioner (dealer) and in turn affirmed the order of assessment passed by the assessing authority.

(3.) So the question, which arises for consideration in this revision petition, is whether Tribunal was justified in dismissing the petitioner's appeal and in turn justified in affirming the assessment order of the assessing authority.