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Sonitpur Solvex Limited vs The State Of Assam And 4 Ors
2021 Latest Caselaw 445 Gua

Citation : 2021 Latest Caselaw 445 Gua
Judgement Date : 9 February, 2021

Gauhati High Court
Sonitpur Solvex Limited vs The State Of Assam And 4 Ors on 9 February, 2021
                                                                Page No.# 1/6

GAHC010188582018




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

                        Case No. : Review.Pet./15/2019

         SONITPUR SOLVEX LIMITED
         A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
         COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT
         MERCANTILE BUILDING, MAIN ROAD, TEZPUR, 784001, ASSAM AND IN
         PRESENT PROCEEDING REPRESENTED BY ONE OF ITS DIRECTORS, SRI
         PRAKASH CHAND BADER



         VERSUS

         THE STATE OF ASSAM AND 4 ORS
         REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
         GOVERNMENT OF ASSAM , DEPARTMENT OF FINANCE AND TAXATION,
         DISPUR GUWAHATI 781006

         2:THE COMMISSIONER OF TAXES
          KAR BHAWAN
          DISPUR
          GUWAHATI 781006

         3:THE DEPUTY COMMISSIONER OF TAXES(APPEALS)
          NAGAON
         ASSAM

         4:THE ASSISTANT COMMISSIONER OF TAXES
         TEZPUR
         ASSAM

         5:THE JOINT COMMISSIONER OF TAXES
         ASSAM
          DISPUR
          GUWAHATI-78100
                                                                       Page No.# 2/6

Advocate for the Petitioner   : DR. ASHOK SARAF

Advocate for the Respondent : SC, FINANCE AND TAXATION




             Linked Case : Review.Pet./19/2019

            SONITPUR SOLVEX LIMITED
            A CO REGISTERED INCORPORATED UNDER THE PROVISIONS OF THE
            COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT
            MERCANTILE BUILDING
             MAIN ROAD
             TEZPUR 784001
             ASSAM AND IN THE PRESENT PROCEEDINGS REPRESENTED BY ONE OF
            ITS DIRECTORS
             SRI PRAKASH CHAND BADER


             VERSUS

            THE STATE OF ASSAM AND 2 ORS
            REPRESENTED BY THE COMMISSIONER AND SECY. TO THE GOVT. OF
            ASSAM
            DEPTT. OF FINANCE AND TAXATION
            DISPUR
            GUWAHATI 781006

            2:THE COMMISSIONER OF TAXES
            KAR BHAWAN
             DISPUR
             GUWAHATI 781006
             3:THE ASSTT. COMMISSIONER OF TAXES
            TEZPUR
            ASSAM.
             ------------
            Advocate for : DR. ASHOK SARAF
            Advocate for : SC
             FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 2 ORS



             Linked Case : Review.Pet./21/2019

            SONITPUR SOLVEX LIMITED
            A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
                                                           Page No.# 3/6

COMPANIES ACT
1956 AND HAVING ITS REGISTERED OFFICE AT MERCANTILE BUILDING
MAIN ROAD
TEZPUR
784001
ASSAM AND IN PRESENT PROCEEDING REPRESENTED BY ONE OF ITS
DIRECTORS
SRI PRAKASH CHAND BADER


VERSUS

THE STATE OF ASSAM AND 2 ORS
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR GUWAHATI 781006

2:THE COMMISSIONER OF TAXES
KAR BHAWAN
 DISPUR
 GUWAHATI 781006
 3:THE ASSISTANT COMMISSIONER OF TAXES
TEZPUR
ASSAM
 ------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
 FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 2 ORS



Linked Case : Review.Pet./20/2019

SONITPUR SOLVEX LIMITED
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 AND HAVING ITS REGISTERED OFFICE AT MERCANTILE BUILDING
MAIN ROAD
TEZPUR
784001
ASSAM AND IN PRESENT PROCEEDING REPRESENTED BY ONE OF ITS
DIRECTORS
SRI PRAKASH CHAND BADER


VERSUS
                                                           Page No.# 4/6

THE STATE OF ASSAM AND 2 ORS
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
GOVERNMENT OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR GUWAHATI 781006

2:THE COMMISSIONER OF TAXES
KAR BHAWAN
 DISPUR
 GUWAHATI 781006
 3:THE ASSISTANT COMMISSIONER OF TAXES
TEZPUR
ASSAM
 ------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
 FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 2 ORS



Linked Case : Review.Pet./18/2019

SONITPUR SOLVEX LIMITED
A CO. INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT
1956 AND HAVING ITS REGISTERED OFFICE AT MERCANTILE BUILDING
 MAIN ROAD
 TEZPUR 784001
 ASSAM AND IN THE PRESENT PROCEEDINGS REPRESENTED BY ONE OF
ITS DIRECTORS
 SRI PRAKASH CHAND BADAR.


VERSUS

THE STATE OF ASSAM AND 2 ORS
REPRESENTED BY THE COMMISSIONER AND SECY. TO THE GOVT. OF
ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
GUWAHATI 781006

2:THE COMMISSIONER AND TAXES
KAR BHAWAN
 DISPUR
 GUWAHATI 781006
 3:THE ASSTT. COMMISSIONER OF TAXES
TEZPUR
ASSAM.
                                                             Page No.# 5/6

------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE DEPTT. appearing for THE STATE OF ASSAM AND 2 ORS



Linked Case : Revn.Pet./9/2016

M/S SONITPUR SOLVEX LTD.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 AND HAVING REGISTERED OFFICE AT MERCANTILE BUILDING
MAIN ROAD
TEZPUR -784001
ASSAM REPRESENTED BY SRI PRAKASH CHAND BADER
WHO IS ONE OF THE DIRECTORS OF THE PETITIONER COMPANY.


VERSUS

THE STATE OF ASSAM AND 4 ORS
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT.
OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
GUWAHATI -781006.

2:THE COMMISSIONER OF TAXES

KAR BHAWAN
DISPUR
GUWAHATI -781006.
3:THE DEPUTY COMMISSIONERS OF TAXES APPEALS

NAGAON
ASSAM.
4:THE ASSISTANT COMMISSIONER OF TAXES

TEZPUR
ASSAM.
5:JOINT COMMISSIONER OF TAXES

GUWAHATI
ASSAM.
------------
Advocate for : MS.N GOGOI
Advocate for : appearing for THE STATE OF ASSAM AND 4 ORS
                                                                                   Page No.# 6/6




                                          BEFORE
                HON'BLE THE CHIEF JUSTICE MR.SUDHANSHU DHULIA
               HON'BLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA



                                           ORDER

09.02.2021 (Sudhanshu Dhulia, C.J.)

These review petitions have been filed against the judgment and order dated 19.12.2017 passed in Revision Pet. Nos.9/2016, 10/2016, 11/2016, 12/2016 and 13/2016 passed by a Division Bench of this Court.

Without making any submission, the learned counsel for the review petitioner, Mr. P Das submits before us that he has got instruction to withdraw the review petitions.

Accordingly, the review petitions stand dismissed as withdrawn.

                                             JUDGE                         CHIEF JUSTICE


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