BAJRANG TEA TRADING COMPANY Vs. STATE OF ASSAM

JUDGEMENT

(1.) BY filing this writ petition under Article 226/227 of the Constitution of India, the writ petitioner - a dealer under Assam General Sales Tax Act seeks to challenge the show cause notice No. 2523 and 504 dated 2.3.2005 and 1.8.2005 issued by Respondent No. 3 in Bakijai Case No. 51/04 -05/AGST. Facts of this case lie in a narrow compass.

(2.) THE writ petitioner - a proprietary concern is engaged in the business of buying and selling the tea in Guwahati. Earlier it was a partnership firm but later after its dissolution, became proprietary concern of the petitioner. It is registered as Dealer under the provisions of Assam General Sales Tax Act. (For short hereinafter called The Act).

(3.) THE petitioner then made an application to the Certificate Officer (Taxation), Kamrup,Guwahati (Annexure - E) who issued the impugned demand and sought adjudication of the issue or in the alternative to await the outcome of the revision (see Para 5 of the application (Annexure - E ). Since no orders were passed on the application, he filed this writ petition questioning the legality and correctness of the impugned demand certificate.