VINOD TRADING CO Vs. STATE OF ASSAM

JUDGEMENT

(1.) The common grievance in this batch of writ petitions relates to re-assessment of tax under Section 18( 1) of the Assam General Sales Tax Act, 1993 (hereinafter referred to as the 'Act') on account of claimed escapement of rum over of the petitioner at the time of initial assessment for the assessment year 1994-95. The statutory appeals having failed, the petitioners have invoked the writ jurisdiction of this Court. The petitioners were heard together and are being disposed of by this judgment and order.

(2.) I have heard Dr. B.P. Todi, learned Senior counsel for the petitioner and Mr. K.N. Choudhury, learned Senior counsel for the revenue.

(3.) The introductory facts in brief, pleaded by the petitioners would be necessary as a prelude.