HANUMAN PRASAD AGARWALLA Vs. RABINDRALAL BARUA AND ANR.

JUDGEMENT

(1.) THIS application has been presented under Articles 22G and 227 of the Constitution, requesting us to direct the Opposite Party, the Commissioner of Taxes, Assam, to hear on merits a petition in revision filed by the petitioner under Section 31, Assam Sales Tax Act (Act 17 of 1947), which the Commissioner returned to the petitioner under Memo No. B -12/54/1989 -90 dated 7 -5 -1954, intimating that no revision lay.

(2.) IT is not necessary to reiterate all the facts set out in the petition filed by the assessee fit would be sufficient to indicate that the assessment order in this case was passed by the Superintendent of Taxes, Gauhati, on the 1 -3 -1954. On that date, the petitioner had two remedies open to him under the law against the said order of assessment.

(3.) THE application is accordingly allowed and the Rule is made absolute. The Commissioner is directed to hear and dispose of the application in revision which has been presented to him under Section 31 of the Act of 1947 by the assessee. There will be no order for the costs of this application.