LAXMI BRICKS INDUSTRIES Vs. STATE OF TRIPURA

JUDGEMENT

(1.) THIS is to disposes Civil Rule No. 332 of 1998, Civil Rule No. 333 of 1998 and Civil Rule No. 334 of 1998 wherein common and related questions of facts and laws are involved.

(2.) I have heard Mr. S. C. Saha, learned counsel appearing on behalf of the petitioner in the three cases and Mr. A. Ghosh, learned counsel appearing on behalf of the State respondents.

(3.) THE present three Civil Rules have been filed praying mainly for quashing the above said summary assessment order dated 7. 9. 1996 passed under Section 9 (4) of the Act, the order of the assessing authority passed on 29. 1. 1997 refusing to cancel the said summary assessment, the order of the Commissioner of Taxes passed on 11. 3. 1998 dismissing the revision petitions and also the order of the Commissioner of Taxes passed on 22. 5. 1998 refusing to restore the said revision petitions.