CHHAGANMAL GOLCHHA Vs. STATE OF ASSAM

JUDGEMENT

(1.) BY this writ petition, the petitioner is assailing the assessment order dated 6. 1. 93 for payment of tax on the sale proceeds of Mustard Oil for the period ending 30. 9. 92, the assessment order dated 27. 12. 96 for payment of tax on the sale proceeds of the mustard oil for the period ending 31. 3. 93 and also the assessment order dated 27. 12. 96 for payment of tax on the sale proceeds of the mustard oil for the period ending 30. 6. 93, and order of the appellate authority i. e. Deputy Commissioner of Taxes, Silchar Zone, Silchar-respondent No. 3 dated 15. 6. 98 rejecting the appeal filed against the said assessment order dated 6. 1. 93, 27. 12. 96, 27. 12. 96 and also the order of the Additional Commissioner of Taxes, Assam, Kar Bhawan, Dispur-respondent No. 4 dated 5. 10. 98 confirming the order of the Deputy Commissioner of Taxes (appellate authority) dated 15. 6. 98 and thereby rejecting the revision petition filed by the petitioner.

(2.) HEARD Mr. G. K. Joshi, learned Senior counsel assisted by Mr. R. K. Joshi for the petitioner and Mr. R. Dubey and Mr. K. Kashyap, learned counsel for the respondents.

(3.) THE concise facts which would be sufficient for effective decision of the present writ petition are that the Petitioner No. 1 "ms. Chhaganmal Golchha, Janiganj Bazar, Silchar" is a partnership firm having its place of business at Janiganj Bazar, Silchar within the State of Assam. The petitioner-firm deals with the business of purchase and sale of mustard oil and refine oil.