FATIK CHERRA TEA ESTATE Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Heard Shri T.K. Dey, learned counsel for the petitioner as well as Shri U.B. Sana, learned Government Advocate, for the respondents.

(2.) These three (3) writ petitions involve the common question of facts and law and, as such, this Court propose to dispose of these writ petitions by this common judgment.

(3.) In these writ petitions the writ petitioner challenged the validity of the assessment order dated 12.7.1995 passed by the Superintendent of Taxes, Government of Tripura, Agartala, Charge-IV, Agartala, the 4th respondent herein under Section 9 (4) of the Tripura Sales Tax Act, 1976 as amended up to date in respect of the assessment years 1984-85, 1985-86, 1986-87 to in respect of the business of the writ petitioner as well as the order of 7.8,1995 passed by the appellate authority i.'e. the Additional Commissioner of Taxes, Government of Tripura and the another order of 4.11.1995 passed by the Commissioner of Taxes, Government of Tripura, which are marked as Annexure-A, B & E to the writ petitions.