Disposed

Tax Bar Association and Anr. v. the State of Assam and 3 Ors.

Gauhati HC1 Sept 2022WP(C)/1269/2018

Case brief

AI extract

What is this about?

Petitioners challenged the non-appointment of judicial members on the Assam Board of Revenue under the VAT Act. The court directed the Government to issue an advertisement for the Chairman post by September 15, 2022, and appoint the Judicial Member by November 30, 2022, then disposed of the writ.

What did the court decide?

Direction to Government to advertise for Chairman post by 15.09.2022 and appoint Judicial Member by 30.11.2022.

Tax Bar Association and Anr. Vs the State of Assam… — Service and Employment | Gauhati HC (2022)

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GAHC010041592018

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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

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Case No. : WP(C)/1269/2018

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TAX BAR ASSOCIATION AND ANR. (THROUGH THE SECRETARY) SHREE RAM MARKET, 2ND FLOOR, CHATRIBARI, GUWAHATI, ASSAM

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2: PANKAJ KHANDELIA SECRETARY TAX BAR ASSOCIATION GREEN PATH NEAR HOUSE NO.6 ULUBARI BORA SERVICE G.S. ROAD GUWAHATI ASSA

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VERSUS

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THE STATE OF ASSAM AND 3 ORS.

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REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM, MINISTRY OF FINANCE (TAXATION) DEPTT., BLOCK-F, DISPUR, GHY., ASSAM

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2:PRINCIPAL AND SECRETARY

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FINANCE AND TAXATION DEPTT. GOVT. OF ASSAM HAVING ITS OFFICE AT DISPUR GUWAHATI ASSAM

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3:PRINCIPAL SECRETARY

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LAW AND JUDICIARY

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HAVING ITS OFFICE AT ASSAM SECRETARIAT DISPUR GUWAHATI ASSAM.

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4:ASSAM BOARD OF REVENUE GUWAHATI ASSAM

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Advocate for the Petitioner : MS. M L GOPE

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Advocate for the Respondent : SC, FINANCE

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– B E F O R E –

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HON’BLE THE CHIEF JUSTICE MR. R.M. CHHAYA HON’BLE MR. JUSTICE SOUMITRA SAIKIA

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01-09-2022

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R.M. Chhaya, C.J.

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Heard Ms. Nitu Hawelia, learned counsel for the petitioners. Also heard Mr. D. Saikia, learned Advocate General, Assam assisted by Ms. P. Barua, learned counsel for the State respondents.

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By this writ petition, the petitioner association has prayed for the following relief:

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“(a) A writ of in the nature of Mandamus commanding the respondent authorities and their men, agents and/or assignees and/or their subordinates to appoint only judicial members having legal and judicial training as members before the Learned Assam Board of Revenue for taking up VAT and sales tax related matters in accordance with the VAT Act;

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(b) A writ in the nature of Mandamus and/or Prohibition and/or any other Writ of like nature directing to set up a bench comprising of a two or more members of the Learned Assam Board of Revenue headed always by a judicial member and single bench matter of the Learned Assam Board of Revenue to be placed before a judicial member only in cases pertaining to VAT and sales tax related matters to meet the end of justice.

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(d) A Writ in the nature of Mandamus and/or Prohibition and/or any other Writ of like nature to prohibit the Respondent Authorities to appoint

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administrative members before the Learned Assam Board of Revenue.

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(e) Rule NISI in terms of prayers made in (a) to (d) above.

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(f) Pass such other or further order or orders and/or direction or directions as to Your Lordship may deem fit and proper.”

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The main contention raised in this petition is to the effect that the Board of Revenue duly constituted under the provisions of Assam Board of Revenue Act, 1962 functions as a Tribunal as provided under Section 4 of the Assam Value Added Tax Act, 2003 (for short ‘Act of 2003’).

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Ms. Nitu Hawelia, learned counsel for the petitioners contended that as per Section 4 of the Act of 2003, the Chairman of the Tribunal taking up the taxation matters, has to be Judicial Member and possess qualifications prescribed thereunder. According to the learned counsel for the petitioners, as on date, the Tribunal is not functioning.

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Mr. D. Saikia, learned Advocate General was requested to take instructions in the matter on the last date of hearing, i.e. 18.08.2022. The learned Advocate General, on instruction, states that efforts were made to appoint the Chairman. However, as Judicial Member is to be appointed, the State Government has decided to issue fresh advertisement for constitution of the Board of Revenue. The learned Advocate General also states that such exercise shall be undertaken as expeditiously as possible and the same shall be completed and appointment shall be made latest by 30.11.2022. The learned Advocate General further states that in view of the fact that Goods and Services Tax Act has come into force, there are very few matters now left to be decided under the Act of 2003.

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On such statement being made by the learned Advocate General, we deem it fit to direct the State Government to give an advertisement for the post of Chairman of the Board of Revenue latest by 15.09.2022 and appoint the

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Judicial Member latest by 30.11.2022.

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With the above directions, this writ petition is disposed of.

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JUDGE CHIEF JUSTICE

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Comparing Assistant

Tax Bar Association and Anr. v. the State of Assam and 3 Ors.

Case brief

What is this about?

What did the court decide?

Tax Bar Association and Anr. v. the State of Assam and 3 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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