SIKKIM MANIPAL UNIVERSITY Vs. STATE OF SIKKIM

JUDGEMENT

(1.) A short question involved in this Writ Petition is: -

(2.) THE facts, briefly stated, are as under: -

(3.) ON the other hand, Mr. J.B. Pradhan, Learned Additional Advocate General appearing on behalf of the State, has opposed these arguments. He has argued that earlier, when the Petitioner was assessed under the Income Tax Act, 1961, it filed W.P. (C) No. 13/2006 challenging the above proceedings by taking the grounds that the said enactment of 1961 was not applicable to it and the Petitioner was governed by the Sikkim State Income Tax Manual, 1948 and the said proceedings may be quashed. Therefore, now, the Petitioner is estopped from taking a different plea and its petition should be dismissed.