SATYARANJAN SAHA Vs. STATE OF ASSAM

JUDGEMENT

(1.) This writ application has been filed by the writ petitioner to quash the penalty order dated 31.7.97 and 10.2.98 passed by the Inspector of Taxes, Mangaldoi for the assessment year 1997-98 imposing penalty of Rs.3,22,200.00 (Rupees three lakhs twenty two thousand two hundred), that is, Annexure-6 and 11 to the writ application. Annexure-6, the order is dated 31.7.97 and the order is passed under the Assam General Sales Tax Act, 1993. We will come to the orders at a later point of time.

(2.) At the time of argument Shri Saikia also argued that he also took up the point regarding the validity of the Notification issued on 2nd July/93. That contention is available at paragraph-42 of the writ application and that is quoted below:-

(3.) Rule 10 is quoted below:-