DILIP KUMAR SAHA Vs. STATE OF ASSAM

JUDGEMENT

(1.) FIVE separate assessment orders each dated November 11, 2000 for the assessment years 1993-94, 1994-95, 1995-96, 1996-97 and 1997-98 have been impugned in the present writ petition. The assessments made are best judgment assessments under the provisions of section 17 (6) of the Assam General Sales Tax Act, 1993.

(2.) I have heard Shri J. Bora, learned counsel for the petitioner and Mr. K. N. Chaudhury, learned Additional Advocate-General, Assam appearing for the State.