JOREHAUT GROUP LIMITED Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THE question involved in this writ petition under Article 226 of the Constitution of India is as to whether cess to be paid by the petitioner under the Assam Taxation (on Specified Land) Act, 1990, is to be deducted from 60 per cent. of the computed income of tea.

(2.) HEARD Dr. Saraf, learned counsel appearing on behalf of the petitioner, and Mr. A.K. Sarma, learned counsel appearing on behalf of the respondent.

(3.) THE petitioner has, therefore, contended that the respondents' letter dated January 25, 1994, contained in annexure "III" and letter dated January 27, 1994 contained in annexure "IV" are liable to be quashed and accordingly appropriate writ should be issued.