NECEM CEMENTS LTD Vs. STATE OF ASSAM

JUDGEMENT

(1.) This Writ Appeal is presented against order dated 10.4.97 passed by learned Single Judge of this Court in Civil Rule No. 150/97 thereby refusing the petitioner's prayer for grant of interim stay. Hence, this writ appeal. We have heard Mr. A.R. Borthakur, Sr. Counsel assisted by Mr. P. Borthakur and Mrs. B. Acharyya for the petitioners-appellants and also heard the learned Govt. Advocate for the Respondent State of Assam.

(2.) The appellant is a limited company registered under the Companies Act having its registered office at Dispur, Guwahati. This Company is primarily engaged in manufacturing and marketing of cement. The appellant Company filed this writ petition under Article 226 of the Constitution of India claiming grant of Sales Tax exemption for a period of 7 years and also prayed for stay of orders dated 25.7.95 Annexure-C series passed by the Respondent No. 4. By order dated 8.11.96, the learned Single Judge directed issuance of notice calling upon the respondents to show cause as to why a Rule should not be issued as prayed for. The learned Govt. Advocate opposed the prayer for grant of stay. The learned Senior Counsel appearing for the appellant stressed the need for grant of interim stay. The learned Single Judge by the same order directed the respondents not to realise the amount assessed, and the case was to be listed on 26.11.96.

(3.) It is the appellant's case that the respondents have not filed any return while the petition has been pending as it is. In the meanwhile the appellants have received a notice dated 7.3.97 from the Superintendent of Taxes (Recovery) and Bakijai Officer, respondent No. 5 calling upon the appellant to deposit Rs. 1,39,50,002.00 within 7 days from the date of receipt of the notice. The notice has been filed as Annexure-Y to this appeal and Y/1 is the notice of demand notifying to the appellant that in the return for period ending assessment year 1995-96 a sum of Rs. 1,39,50,002.00 was determined as payable on account of tax, penalty and interest, the appellant was therefore required to pay the amount on or before 8.12.96. A challan in quadruplicate was also enclosed for the purpose. This is followed by the notice dated 7.3.97 in Annexure-Y to the petition.