Gauhati High Court
M/S Asian Paints Limited vs The State Of Assam And 2 Ors on 7 June, 2024
Author: Soumitra Saikia
Bench: Soumitra Saikia
Page No.# 1/6
GAHC010133702022
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/4947/2022
M/S ASIAN PAINTS LIMITED
A PUBLIC COMPANY HAVING ITS OFFICE AT PANJABARI, GUWAHATI-
781037, ASSAM, REPRESENTED BY SRI CHANDRA SEKHAR CHATTERJEE
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, ASSAM, GUWAHATI-781006
2:THE COMMISSIONER OF STATE TAXES
GUWAHATI
KAR BAHWAN
GANESHGURI
GUWAHATI-781006
3:THE SUPERINTENDENT OF TAXES
CIRCLE-99
UNIT-D
GUWAHATI
ASSA
Advocate for the Petitioner : MS. M L GOPE
Advocate for the Respondent : SC, TAXATION
Linked Case : WP(C)/4948/2022
Page No.# 2/6
M/S ASIAN PAINTS LIMITED
A PUBLIC COMPANY HAVING ITS OFFICE AT PANJABARI
GUWAHATI-781037
ASSAM
REPRESENTED BY SRI CHANDRA SEKAHR CHATTERJEE
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
ASSAM
GUWAHATI-781006
2:THE COMMISSIONER OF STATE TAXES
GUWAHATI
KAR BAHAWAN
GANESHGURI
GUWAHATI-781006
3:THE SUPERINTENDENT OF TAXES
CIRCLE-99
UNIT-D
GUWAHATI
ASSAM
------------
Advocate for : MS. M L GOPE
Advocate for : SC
TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/4798/2022
MIRC ELECTRONICS LTD
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 HAVING ITS HEAD OFFICE AT G-1
ONIDA HOUSE
MAHAKALI CAVES ROAD
MIDC NEAR PAPER BOX
ANDHERI EAST
MUMBAI-400099 AND IN THE INSTANT PROCEEDINGS REPRESENTED BY
SRI MAYUR CHANDAK
AUTHORIZED SIGNATORY OF THE COMPANY.
Page No.# 3/6
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 PRINCIPAL COMMISSIONER OF STATE TAX
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
DISPUR
GUWAHATI-781006.
3:THE DEPUTY COMMISSIONER OF STATE TAX
(EARLIER KNOWN AS ASSISTANT COMMISSIONER OF TAXES)
GUWAHATI
UINT-C
KAR BHAWAN
DISPUR
GUWAHATI-781006.
------------
Advocate for : DR A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/6093/2022
M/S ASIAN PAINT LTD.
A PUBLIC COMPANY HAVING ITS OFFICE AT PANJABARI GUWAHATI-37
ASSAM
REP. BY CHANDRA SEKHAR CHATTERJEE
VERSUS
THE STATE OF ASSAM AND ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
ASSAM
GUWAHATI-6
2:THE COMMISSIONER OF STATE TAXES
Page No.# 4/6
GUWAHATI
KAR BHAWAN
GANESHGURI
GUWAHATI-06
3:THE SUPERINTENDENT OF TAXES
VCIRCLE-99
UNIT-D
GUWAHATI
ASSAM
------------
Advocate for : MS. M L GOPE
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND ORS.
Linked Case : WP(C)/4790/2022
MIRC ELECTRONICS LIMITED
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 HAVING ITS HEAD OFFICE AT G-1
ONIDA HOUSE
MAHAKALI CAVES ROAD
MIDC NEAR PAPER BOX
ANDHERI EAST
MUMBAI-400099 AND IN THE INSTANT PROCEEDINGS REPRESENTED BY
SRI MAYUR CHANDAK
AUTHORIZED SIGNATORY OF THE COMPANY.
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 PRINCIPAL COMMISSIONER OF STATE TAX
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
DISPUR
GUWAHATI-781006.
3:THE DEPUTY COMMISSIONER OF STATE TAX
(EARLIER KNOWN AS ASSISTANT COMMISSIONER OF TAXES)
GUWAHATI
Page No.# 5/6
UINT-C
KAR BHAWAN
DISPUR
GUWAHATI-781006.
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/4827/2022
MIRC ELECTRONICS LTD
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 HAVING ITS HEAD OFFICE AT G-1
ONIDA HOUSE
MAHAKALI CAVES ROAD
MIDC NEAR PAPER BOX
ANDHERI EAST
MUMBAI-400099 AND IN THE INSTANT PROCEEDINGS REPRESENTED BY
SRI MAYUR CHANDAK
AUTHORIZED SIGNATORY OF THE COMPANY.
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 PRINCIPAL COMMISSIONER OF STATE TAX
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
DISPUR
GUWAHATI-781006.
3:THE DEPUTY COMMISSIONER OF STATE TAX
(EARLIER KNOWN AS ASSISTANT COMMISSIONER OF TAXES)
GUWAHATI
UINT-C
KAR BHAWAN
DISPUR
GUWAHATI-781006.
------------
Page No.# 6/6
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
BEFORE
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
ORDER
07.06.2024
Heard Dr. A. Saraf, learned Senior counsel assisted by Mr. P.K. Bora, learned
counsel for the petitioner in W.P.(C) No. 4790/2022 W.P.(C) No. 4798/2022 and
W.P.(C) No. 4827/2022 and Ms. N. Gogoi, learned counsel for the petitioner in
W.P.(C) No. 4947/2022; W.P.(C) No. 4948/2022 and W.P.(C) No. 6093/2022. Also
heard Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation.
The learned Standing Counsel, Finance & Taxation prays for a day's time to
apprise the Court as to whether the matters are covered by similar orders and
Judgments passed by the Co-ordinate Benches.
In order to enable Mr. Gogoi to complete his instructions, the matters are
deferred today to be listed again on 12.06.2024.
JUDGE
Comparing Assistant
