Dismissed

M/S. Raj Coke Industries v. the State of Assam and 4 Ors.

Gauhati HC29 May 2024Revn.Pet./4/2017

Case brief

AI extract

What is this about?

A single judgment dismissing multiple revision and writ petitions challenging tax assessment orders. The High Court held that appellate authorities had passed final orders, rendering the revision petitions infructuous, and closed the matters without substantive legal discussion.

What did the court decide?

The revision petitions were declared infructuous and closed.

M/S. Raj Coke Industries Vs the State of… — Civil Procedure and Limitation | Gauhati HC (2024)

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Page No.# 1/14

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GAHC010105722016

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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)/1115/2018

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M/S. ESSAR OIL LTD. HAVING ITS OFFICE AT TRIBENI COMMERCIAL COMPLEX 1ST FLOOR ULUBARI G.S. ROAD GUWAHATI KAMRUP (M) ASSAM REP. BY SRI SAMARJIT NEOG DIVISIONAL MANAGER OF THE PETITIONER COMPANY

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VERSUS

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THE STATE OF ASSAM REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM DEPTT. OF FINANCE AND TAXATION DISPUR ASSAM GUWAHATI 2:THE COMMISSIONER OF TAXES

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ASSAM KAR BHAWAN DISPUR GHY. 3:THE DY. COMMISSIONER OF TAXAES (APPEALS)

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GUWAHATI ASSAM 4:THE ASSTT. COMMISSIONER OF TAXES

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Page No.# 2/14

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CENTRAL VAT AUDIT TEAM DISPUR GUWAHATI ASSAM -----------Advocate for : MS. M L GOPE Advocate for : SC FINANCE AND TAXATION appearing for THE STATE OF ASSAM

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Linked Case : Revn.Pet./5/2017 M/S. RAJ COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REP. BY ITS AUTHORISED REP. SRI DILIP KUMAR JAIN.

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VERSUS THE STATE OF ASSAM and 4 ORS. REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM DEPARTMENT OF FINANCE AND TAXATION DISPUR GUWAHATI- 781006. 2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI - 781006. 3:THE ASSISTANT COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM 4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM 5:THE DEPUTY COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM

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Page No.# 3/14

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-----------Advocate for : MS.N HAWELIA Advocate for : appearing for THE STATE OF ASSAM and 4 ORS.

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Linked Case : Revn.Pet./3/2017

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M/S. RAJ COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI DILIP KUMAR JAIN.

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VERSUS

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THE STATE OF ASSAM and 4 ORS. REP. BY THE COMMISSIOER and SECRETARY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM GUWAHATI-781006. 2:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR GUWAHATI-781006. 3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM. 4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM. 5:THE DY. COMMISSIONER OF TAXES APPEALS

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GUWAHATI ASSAM. -----------Advocate for : MS.N HAWELIA

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Page No.# 4/14

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Advocate for : appearing for THE STATE OF ASSAM and 4 ORS.

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Linked Case : Revn.Pet./9/2017

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M/S. SHEO SHAKTI COKE INDUESTRIES

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A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR JAIN.

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VERSUS

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THE STATE OF ASSAM and 4 ORS. REP. BY THE COMM. and SECY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM GUWAHATI-781006.

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2:THE COMMISSIONER OF TAXES ASSAM

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KAR BHAVAN DISPUR GUWAHATI-781006. 3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B

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GUWAHATI ASSAM. 4:THE SUPERINTENDENT OF TAXES

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UNIT-B GUWAHATI ASSAM. 5:THE DY. COMMISSIONER OF TAXES APPEALS

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GUWAHATI ASSAM. -----------Advocate for : MSM L GOPE Advocate for : MR.B GOGOI appearing for THE STATE OF ASSAM and 4 ORS.

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Page No.# 5/14

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Linked Case : Revn.Pet./15/2017

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M/S SETHI COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REP. BY ITS AUTHORISED REPRESENTATIVE SRI DILIP KUMAR JAIN VERSUS THE STATE OF ASSAM AND 4 ORS REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE AND TAXATION DISPUR ASSAM GUWAHATI-781006 2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI-781006 3:THE ASSISTANT COMMISSIONER OF TAXES UNIT B GUWAHATI ASSAM 4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM 5:THE DEPUTY COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM -----------Advocate for : MS.N HAWELIA Advocate for : appearing for THE STATE OF ASSAM AND 4 ORS

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Linked Case : Revn.Pet./4/2017

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M/S. RAJ COKE INDUSTRIES

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A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI

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Page No.# 6/14

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ASSAM REP. BY ITS AUTHORISED REP. SRI DILIP KUMAR JAIN.

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VERSUS THE STATE OF ASSAM and 4 ORS. REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM DEPARTMENT OF FINANCE AND TAXATION DISPUR ASSAM GUWAHATI - 781006. 2:THE COMMISSIONER OF TAXES

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ASSAM KAR BHAVAN DISPUR GUWAHATI - 781006. 3:THE ASSISTANT COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM 4:THE SUPERINTENDENT OF TAXES

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UNIT-B GUWAHATI ASSAM 5:THE DEPUTY COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM -----------Advocate for : MS.N HAWELIA Advocate for : appearing for THE STATE OF ASSAM and 4 ORS.

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Linked Case : Revn.Pet./10/2017

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M/S SHIVA COKE INDUSTGRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR

Page No.# 7/14

JAIN.

VERSUS

THE STATE OF ASSAM AND 4 ORS REP. BY THE COMM. and SECY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM GUWAHATI-781006. 2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI-781006. 3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B

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GUWAHATI ASSAM. 4:THE SUPERINTENDENT OF TAXES

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UNIT-B GUWAHATI ASSAM. 5:THE DY. COMMISSIONER OF TAXES APPEALS

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GUWAHATI ASSAM. -----------Advocate for : MSM L GOPE Advocate for : appearing for THE STATE OF ASSAM AND 4 ORS

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Linked Case : Revn.Pet./8/2017

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M/S. SHEO SHAKTI COKE INDUESTRIES

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A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM

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REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR JAIN.

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Page No.# 8/14

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VERSUS

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THE STATE OF ASSAM and 4 ORS. REP. BY THE COMM. and SECY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM GUWAHATI-781006. 2:THE COMMISSIONER OF TAXES ASSAM

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KAR BHAVAN DISPUR GUWAHATI-781006. 3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B

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GUWAHATI ASSAM. 4:THE SUPERINTENDENT OF TAXES

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UNIT-B GUWAHATI ASSAM. 5:THE DY. COMMISSIONER OF TAXES APPEALS

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GUWAHATI ASSAM. -----------Advocate for : MS.N HAWELIA Advocate for : appearing for THE STATE OF ASSAM and 4 ORS.

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Linked Case : Revn.Pet./13/2017

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M/S SETHI COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REP. BY ITS AUTHORISED REPRESENTATIVE SRI DILIP KUMAR JAIN.

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VERSUS

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Page No.# 9/14

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THE STATE OF ASSAM AND 4 ORS REP. BY THE COMM. and SECY. TO THE GOVT. OF ASSAM DEPTT. OF FINANCE AND TAXATION DISPUR GUWAHATI-781006. 2:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR GUWAHATI-781006. 3:THE ASSISTANT COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM. 4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM. 5:THE DEPUTY COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM. -----------Advocate for : MS.N HAWELIA Advocate for : appearing for THE STATE OF ASSAM AND 4 ORS

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Linked Case : Revn.Pet./6/2017

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M/S. SHEO SHAKTI COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR JAIN.

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VERSUS

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THE STATE OF ASSAM and 4 ORS. REP. BY THE COMM. and SECY. TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION

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Page No.# 10/14

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DISPUR GUWAHATI-781006. 2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI-781006. 3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM. 4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM. 5:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM. -----------Advocate for : MSM L GOPE Advocate for : appearing for THE STATE OF ASSAM and 4 ORS.

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Linked Case : Revn.Pet./11/2017

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M/S SHIVA COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR JAIN.

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VERSUS

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THE STATE OF ASSAM AND 4 ORS REP. BY THE COMM. and SECY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM GUWAHATI-781006.

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Page No.# 11/14

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2:THE COMMISSIONER OF TAXES ASSAM

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KAR BHAVAN DISPUR GUWAHATI-781006. 3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B

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GUWAHATI ASSAM. 4:THE SUPERINTENDENT OF TAXES

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UNIT-B GUWAHATI ASSAM. 5:THE DY. COMMISSIONER OF TAXES APPEALS

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GUWAHATI ASSAM. -----------Advocate for : MS.N BORDOLOI Advocate for : appearing for THE STATE OF ASSAM AND 4 ORS

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Linked Case : Revn.Pet./14/2017

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M/S SETHI COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI DILIP KUMAR JAIN

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VERSUS

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THE STATE OF ASSAM AND 4 ORS REPRESENTED BY THE COMMISSIONER and SECRETARY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE AND TAXATION DISPUR ASSAM GHY-6

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2:THE COMMISSIONER OF TAXES

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Page No.# 12/14

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ASSAM KAR BHAVAN DISPUR GHY-6 3:THE ASSISTANT COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM 4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM 5:THE DEPUTY COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM -----------Advocate for : MS.N HAWELIA Advocate for : SC FINANCE and TAXATION appearing for THE STATE OF ASSAM AND 4 ORS

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Linked Case : Revn.Pet./7/2017

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M/S SHIVA COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR JAIN.

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VERSUS

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THE STATE OF ASSAM AND 4 ORS REP. BY THE COMM. and SECY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM GUWAHATI-781006. 2:THE COMMISSIONER OF TAXES ASSAM

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KAR BHAVAN DISPUR GUWAHATI-781006.

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Page No.# 13/14

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3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM. 4:THE SUPERINTENDENT OF TAXES

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UNIT-B GUWAHATI ASSAM. 5:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM. -----------Advocate for : MS.N BORDOLOI Advocate for : appearing for THE STATE OF ASSAM AND 4 ORS

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Linked Case : WP(C)/324/2018

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J.K.TRADING COMPANY PVT. LTD. KALIBARI ROAD

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P.O. SILCHAR A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT KALIBARI ROAD

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SILCHAR ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. ABDUL HANNAN ONE OF THE DIRECTOR OF THE PETITIONER COMPANY.

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VERSUS

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THE STATE OF ASSAM REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI

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2:THE COMMISSIONER OF STATE TAXES

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(earlier known as THE COMMISSIONER OF TAXES) KAR BHAWAN DISPUR

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Page No.# 14/14

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GUWAHATI

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3:THE SUPERINTENDENT OF STATE TAXES

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(earlier known as THE SUPERINTENDENT OF TAXES SILCHAR-1 4:THE DEPUTY COMMISSIONER OF STATE TAXES (APPEALS) (earlier known as DEPUTY COMMISSIONER OF TAXES (APPEALS) SILCHAR-1

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-----------Advocate for : DR. ASHOK SARAF Advocate for : SC FINANCE AND TAXATION MR B GOGOI appearing for THE STATE OF ASSAM

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BEFORE

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HONOURABLE THE CHIEF JUSTICE HONOURABLE MR. JUSTICE SUMAN SHYAM

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ORDER

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Date : 30/05/2024 Vijay Bishnoi, CJ

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Heard Ms. N. Hawelia and Mr. P.K. Bora, learned counsel for the petitioners. We have also heard Mr. B. Chowdhury, learned Standing Counsel, Finance & Taxation Department, Assam along with Mr. H.S. Baruah, learned counsel for the respondents.

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Learned counsel for the petitioners have submitted that since the appellate authority has passed final order in respect of the assessment years in question, these matters have become infructuous.

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These revision petitions are closed, accordingly.

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JUDGE CHIEF JUSTICE

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sukhamay

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Comparing Assistant

M/S. Raj Coke Industries v. the State of Assam and 4 Ors.

Case brief

What is this about?

What did the court decide?

M/S. Raj Coke Industries v. the State of Assam and 4 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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Coram

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