SUFUR ALI Vs. STATE OF ASSAM

JUDGEMENT

(1.) THE petitioner, who is a registered dealer under the Assam General Sales Tax Act, 1993, has assailed the legality and validity of the order passed by the Deputy Commissioner of Taxes i. e. the appellate authority and the consequential assessment order made by the Superintendent of Taxes.

(2.) THE brief facts leading to the filing of the instant writ petition are that the petitioner was settled with a Sand and Gravel Mahal namely, Khoraghat Sand-cum-Gravel Mahal-I for the tenure 1993-95 with the total bid value of Rs. 32,70,001/ -. The settlement was made by order dated 6. 4. 1993 for the aforesaid period.

(3.) ACCORDING to the petitioner, he had paid the entire bid money, but due to certain difficulties faced by him, he could not extract the entire quantity of sand and gravel. Situated thus, he had prayed for extension of the Mahal period and the jurisdictional Divisional Forest Officer also granted the extension up-to 5. 4. 1997 by his letter dated 26. 2. 1997. Inspite of such extension granted, the petitioner could not extract the entire quantity, but his prayer for further extension was rejected by the Government by its letter dated 6th January, 1998.