BAJRANG TRADERS Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Ms. M.L. Gope, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned standing counsel, Finance & Taxation Department, appearing for all the respondents.

(2.) Challenge in this writ petition is to an order dated 26.02.2015 passed by the learned Assam Board of Revenue requiring the petitioner to deposit 25% of the disputed amount for admission of the appeal.

(3.) Perusal of the said order goes to show that the appeal was taken to be a first appeal and the learned counsel appearing for the petitioner had prayed for 2(two) months time to deposit the same. Averment is made in Paragraph 3 of the writ petition that request was made for deposit of 10% of the disputed amount in the form of Bank Guarantee, which was negated by the learned Assam Board of Revenue. The appeal was stated to be filed under Section 80 of the Assam Value Added Tax Act, 2003 (for short, "2003 Act"). The said appeal was filed against an order under Section 36 of the 2003 Act passed by the Superintendent of Taxes, Guwahati, Unit-D for the period 2013-14 assessing an amount of ' 4,19,61,670/- as due and payable.