Citation : 2021 Latest Caselaw 445 Gua
Judgement Date : 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 Comparing Assistant
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