STATE OF ASSAM Vs. GARODIA BRORS

JUDGEMENT

(1.) BY these applications under article 226-227 of the Constitution of India, the petitioners, namely, (1) the State of Assam, (2) the Superintendent of Taxes, Dibrugarh, and (3) the Assistant Commissioner of Taxes, Jorhat, have prayed for a writ of certiorari quashing the judgment and order dated 28th April, 1972, passed by the Assam Board of Revenue in Cases Nos. 69-70 STA/70.

(2.) THE facts of these cases may be briefly stated as follows :

(3.) MR . J. P. Bhattacharjee, the learned counsel for the opposite party No. 1, has raised a preliminary point as to the maintainability of the petitions under article 226/227 of the Constitution of India in the instant cases. Section 30 (1) of the Act provides for appeal and it reads as follows :