ASSISTANT COMMISSIONER OF TAXES Vs. RANGLAL RAMESWAR SARAUGI

JUDGEMENT

(1.) THESE two petitions under article 226/227 of the Constitution of India are directed against the judgment and order dated 4th May, 1972, passed by the Assam Board of Revenue in Case No. 50 STA/71 and Case No. 49 STA/71 respectively.

(2.) THE petitioners in both these cases are the Assistant Commissioner of Taxes, Jorhat, and the Superintendent of Taxes, Tinsukia. Mr. B. P. Saraf, the learned counsel appearing for the respondent, has raised a preliminary point that the petitions in these two cases filed by the two petitioners, namely, the Assistant Commissioner of Taxes and the Superintendent of Taxes, are incompetent inasmuch as these two officers are by law bound to abide by the decision of the Assam Board of Revenue. In support of his contention, the learned counsel has drawn our attention to a decision of this court in State of Assam v. Garodia Brothers ([1978] 41 S. T. C. 402) (Civil Rules Nos. 812 and 813 of 1972 decided on 17th September, 1976), wherein this court has observed on this point as follows :