PUTUL GOGOI Vs. STATE OF ASSAM

JUDGEMENT

(1.) This Revision Petition is filed by the petitioner being aggrieved with the order dtd. 16/7/2015 passed by the Assam Board of Revenue, Guwahati in Case No.66STA/13 to 67STA/13, whereby the appeals filed by the petitioner against the order dt. 29/7/2013 passed by the Deputy Commissioner of Taxes (Appeals), Jorhat/ respondent No.3, has been dismissed.

(2.) The brief facts of the case are that the petitioner was in business of trading of hardware goods, L.D. Oil, J.D. Oil, Thinner, Furnane Oil etc. under the name and style of M/s. P.G. Oil Traders which was a proprietorship concern. M/s. P.G. Oil Traders was registered under the provisions of the Assam General Sales Tax Act, 1993 (hereinafter referred to be "AGST Act, 1993").

(3.) As per the petitioner, the operation of the aforesaid M/s. P.G. Oil Traders was stopped sometime in the month of April, 2003 and the registration certificate issued to it under the AGST Act, 1993 had also been surrendered which was duly acknowledged by the office of the Assistant Commissioner of Taxes, Sivasagar, Assam/ respondent No.4.