KAMRUP COKE INDUSTRIES Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. N.N. Dutta, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel for the Finance and Taxation Department i.e. respondent Nos. 1 to 4.

(2.) The challenge made in the writ petition is the impugned Order of Re- assessment dtd. 29/3/2018 passed by the Superintendent of Taxes for the assessment year 2009-2010 and the Notice of Demand issued in pursuant thereof as well as the Recovery Notices dtd. 9/8/2018 and 28/9/2018, issued by the Certificate Officer (Taxation) of Guwahati Recovery.

(3.) The facts of the case are that on 25/9/2017, the assessing authority issued notice to the petitioner under Sec. 35 of the Assam Value Added Tax Act, 2003 (hereinafter referred to as the Act of 2003 ) stating that the petitioner's turnover escaped assessment for the year 2009-2010 and accordingly, proposes to assess the petitioner's turnover for the period 2009-2010 to the best of assessing authority judgment under Sec. 40 of the Act. Thereafter, the assessing authority vide Order dtd. 29/3/2018 completed the re-assessment under Sec. 40 of the said Act and came to a finding that the petitioner is liable to pay Rs.40,50,776.00.