Gauhati High Court
Raj Coke Industries vs State Of Assam And 4 Ors on 13 June, 2024
Author: Soumitra Saikia
Bench: Soumitra Saikia
Page No.# 1/22
GAHC010058322019
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/1828/2019
RAJ COKE INDUSTRIES,
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT, 1932 AND HAVING ITS PRINCIPAL PLACE OF BUSSINESS AT 1/1A
BIPLABI ANUKUL CHANDRA STREET, KOLKATA- 700072 AND ITS
INDUSTRIAL UNIT SITUATED AT VILLAGE DALMAGAON, PS. PUTHIMARI,
RANGIA, KAMRUP AND IN THE PRESENT PROCEEDINGS REPRESENTED
BY SRI AJAY KUMAR JAIN, ONE OF THE PARTNERS OF THE PETITIONER
FIRM.
VERSUS
STATE OF ASSAM AND 4 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF
ASSAM, DEPARTMENT OF FINANCE AND TAXATION, DISPUR, GUWAHATI-
781006.
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTER
KAMRUP (R)
MIRZA
D.K. COLLEGE ROAD
MIRZA- 781025
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21.
4:ASSISTANT COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS ASSISTANT COMMISSIONER OF TAXES)
Page No.# 2/22
GUWAHATI
UNIT-B
KAR BHAWAN
GUWAHATI.
5:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
GUWAHATI
Advocate for the Petitioner : DR. A SARAF
Advocate for the Respondent : SC, FINANCE AND TAXATION
Linked Case : WP(C)/5133/2018
SHEO SHAKTI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI
ANUKUL CHANDRA STREET
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILLAGE-
MARANJANA
NEAR RANGIA IN THE DIST. OF KAMRUP
ASSAM AND IS IN THE PRESENT PROCEEDINGS REPRESENTED BY ONE OF
ITS PARTNERS SRI AJAY KUMAR JAIN.
VERSUS
THE STATE OF ASSAM AND 2 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPTT. OF INDUSTRIES AND COMMERCE
DISPUR
GUWAHATI- 781006.
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTRE
KAMRUP (RURAL)
MIRZA
D.K. COLLEGE ROAD
MIRZA- 781025
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
Page No.# 3/22
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21.
------------
Advocate for : DR. A SARAF
Advocate for : SC
INDUSTRIES AND COMMERCE appearing for THE STATE OF ASSAM AND 2
ORS.
Linked Case : WP(C)/5937/2018
JAI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI
ANUKUL CHANDRA STREET
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT AT DALMAGAON
NEAR RANGIA
DIST. KAMRUP
GUWAHATI
ASSAM
AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI
SANJAY JAIN
AGE ABOUT-51 YEARS.
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:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTRE
KAMRUP (RURAL)
MIRZA
D.K. COLLEGE ROAD
MIRZA- 781025.
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
Page No.# 4/22
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21.
4:ASSISTANT COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS ASSISTANT COMMISSIONER OF TAXES
GUWAHATI
ZONE-B
KAR BHAWAN
GUWAHATI.
5:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
GUWAHATI.
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Linked Case : WP(C)/1843/2019
SHEO SHAKTI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI
ANUKUL CHANDRA STREET
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILL-
MARANJANA
NEAR RANGIA
DIST- KAMRUP
ASSAM
AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI
AJAY KUMAR JAIN.
VERSUS
STATE OF ASSAM AND 4 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM
DEPTT OF FINANCE AND TAXATION
DISPUR
GUWAHATI- 781006
2:GENERAL MANAGER
Page No.# 5/22
DISTRICT INDUSTRIES AND COMMERCE CENTRE
KAMRUP (RURAL)
MIRZA
D K COLLEGE ROAD
MIRZA- 781025
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI- 21
4:ASSISTANT COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS
ASSTT COMMISSIONER OF TAXES) GUWAHATI
UNIT-B
KAR BHAWAN
GUWAHATI
5:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GUWAHATI
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for STATE OF ASSAM AND 4 ORS
Linked Case : WP(C)/2096/2019
GANESH MET COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A
BIPLABI ANUKUL CHANDRA STREET
5F
ELECTRONIC CENTRE
KOLKOTA-700072 AND ITS INDUSTRIAL UNIT SITUATED AT AZARA
HATKHUWAPARA
RAMCHARNI
DIST. KAMRUP
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
PARTNERS
SRI HANSRAJ JAIN.
VERSUS
THE STATE OF ASSAM AND 4 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
Page No.# 6/22
DEPTT. OF FINANCE AND TAXATION
DISPUR
GUWAHATI-781006
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTER
KAMRUP (RURAL)
MIRZA
D.K.COLLEGE ROAD
MIRZA-781025
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21
4:ASSISTANT COMMISSIONER OF STATE TAXES (EARLIAR KNOWN AS
ASSISTANT COMMISSIONER OF TAXES)
GUWAHATI
UNIT-B
KAR BHAWAN
GUWAHATI
5:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GUWAHATI.
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Linked Case : WP(C)/5141/2018
RAJ COKE INDUSTRIES
HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI ANUKUL
CHANDRA STREET
KOLKATA-700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILL.
DALMAGAON
P.S. PUTHIMARI
RANGIA
KAMRUP AND IN THE PRESENT PROCEEDINGS REP. BY SRI AJAY KUMAR
JAIN
ONE OF THE PARTNERS OF THE PETITIONER FIRM.
VERSUS
Page No.# 7/22
THE STATE OF ASSAM AND 2 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPTT. OF INDUSTRIES AND COMMERCE
DISPUR
GUWAHATI-781006.
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTER
KAMRUP (R)
MIRZA
D.K. COLLEGE ROAD
MIRZA-781025.
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21.
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
INDUSTRIES AND COMMERCE appearing for THE STATE OF ASSAM AND 2
ORS.
Linked Case : WP(C)/5143/2018
JAI COKE INDUSTRIES
HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI ANUKUL
CHANDRA STREET
KOLKATA-700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILL.
DALMAGAON
NEAR RANGIA
DIST- KAMRUP
GHY
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY SRI SANJAY JAIN
ONE OF THE PARTNERS OF THE PETITIONER FIRM.
VERSUS
THE STATE OF ASSAM AND 2 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPTT. OF INDUSTRIES AND COMMERCE
DISPUR
GUWAHATI-781006.
Page No.# 8/22
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTER
KAMRUP (R)
MIRZA
D.K. COLLEGE ROAD
MIRZA-781025.
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21.
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
INDUSTRIES AND COMMERCE appearing for THE STATE OF ASSAM AND 2
ORS.
Linked Case : WP(C)/5917/2018
SHIVA COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI
ANUKUL CHANDA STREET
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILLAGE-
DALMAGAON
NEAR RANGIA IN THE DISTRICT OF KAMRUP AND IN THE PRESENT
PROCEEDINGS REPRESENTED BY ONE OF ITS PARTNERS SRI NAVIN
KUMAR JAIN
AGE ABOUT 45 YEARS.
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
GUWAHATI- 781006.
2:GENERAL MANAGER
DISTRICT INDUSTRIAL AND COMMERCE CENTRE
KAMRUP (RURAL)
Page No.# 9/22
MIRZA
D.K. COLLEGE ROAD
MIRZA- 781025.
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI- 21.
4:ASSISTANT COMMISSIONER OF STATE TAXES ( EARLIER KNOWN AS
ASSISTANT COMMISSIONER OF TAXES)
GUWAHATI
UNIT-B
KAR BHAWAN
GUWAHATI.
5:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GUWAHATI.
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Linked Case : WP(C)/5980/2018
SHEO SHAKTI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS A 1/1A BIPLABI
ANUKUL CHANDRA STREET
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILL-
MARANJANA
NEAR RANGIA IN THE DIST. OF KAMRUP
ASSAM AND IN THE PRESENT PROCEEDINGS REP.BY ONE OF ITS
PARTNERS SRI AJAY KUMAR JAIN.
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.
Page No.# 10/22
2:GENEAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTRE
KAMRUP (RURAL)
MIRZA
D.K. COLLEGE ROAD
MIRZA- 781025.
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21.
4:ASSISTANT COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS ASSISTANT COMMISSIONER OF TAXES)
GUWAHATI
UNIT-B
KAR BHAWAN
GUWAHATI.
5:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES
KAR BHAWAN
GUWAHATI.
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Linked Case : WP(C)/5931/2018
JAI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP AC
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI
ANUKUL CHANDRA STREET
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT AT DALMAGAON
NEAR RANGIA
DIST. KAMRUP
GUWAHATI
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
PARTNERS SRI SANJAY JAIN
Page No.# 11/22
AGE ABOUT- 51 YEARS.
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:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTRE
KAMRUP (RURAL)
MIRZA
D.K. COLLEGE ROAD
MIRZA-781025.
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21.
4:ASSISTANT COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS ASSISTANT COMMISSIONER OF TAXES)
GUWAHATI
ZONE-B
KAR BHAWAN
GUWAHATI-05.
5:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
GUWAHATI -05.
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Page No.# 12/22
Linked Case : WP(C)/2138/2019
SHRI BALAJI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A
BIPLABI ANUKUL CHANDRA STREET
5F
ELECTRONIC CENTRE
KOLKOTA-700072 AND ITS INDUSTRIAL UNIT ATVILL. AND P.O. AZARA
HATKHUWAPARA
MOUZA- RAM CHARIANI
DIST. KAMRUP
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
PARTNERS
SRI SANJAY 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
GUWAHATI-781006
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTER
BAMUNIMAIDAM
GUWAHATI-781021
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21
4:THE SUPERINTENDENT OF TAXES
CENTRAL VAT AUDIT TEAM
KAR BHAWAN
GUWAHATI-5
5:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GUWAHATI-5
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Page No.# 13/22
Linked Case : WP(C)/5136/2018
SETHI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLAB
ANUKUL CHANDA STREET
5-F ELECTRONIC CENTRE
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILLAGE-
MARANJANA
NEAR RANGIA IN THE DIST. OF KAMRUP AND IN THE PRESENT
PROCEEDINGS REPRESENTED BY ITS SRI HANSRAJ JAIN
ONE OF THE PARTNERS OF THE PETITIONER FIRM
AGE ABOUT 76 YEARS.
VERSUS
THE STATE OF ASSAM AND 2 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPTT. OF INDUSTRIES AND COMMERCE
DISPUR
GUWAHATI- 781006.
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTRE
KAMRUP (RURAL)
MIRZA
D.K. COLLEGE ROAD
MIRZA- 781025
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21.
------------
Advocate for : DR. A SARAF
Advocate for : SC
INDUSTRIES AND COMMERCE appearing for THE STATE OF ASSAM AND 2
ORS.
Linked Case : WP(C)/5954/2018
SHEO SHAKTI COKE INDUSTRIES
Page No.# 14/22
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI
ANUKUL CHANDRA STREET
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILL-
MARANJAN
NEAR RANGIA
DIST- KAMRUP
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
PARTNERS SRI AJAY KUMAR 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
GHY-6
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTER
KAMRUP (R)
MIRZA
D.K.COLLEGE ROAD
MIRZA- 781025
3:COMM. OF INDUSTRIES ND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GHY-21
4:ASSTT. COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS ASSTT. COMMISSIONER OF TAXES)
GUWAHATI
UNIT-B
KAR BHAWAN
GHY
5:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
GHY
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Page No.# 15/22
Linked Case : WP(C)/5139/2018
SHIVA COKE INDUSTRIES
A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI
ANUKUL CHANDRA STREET
KOLKATA-700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILL.
DALMAGAON
NEAR RANGIA
DIST. KAMRUP AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
PARTNERS SRI NAVIN KUMAR JAIN.
VERSUS
THE STATE OF ASSAM AND 2 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF INDUSTRIES AND COMMERCE
DISPUR
GUWAHATI-781006.
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTER
KAMRUP (R)
MIRZA
D.K. COLLEGE ROAD
MIRZA-781025.
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21.
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
INDUSTRIES AND COMMERCE appearing for THE STATE OF ASSAM AND 2
ORS.
Linked Case : WP(C)/5957/2018
RAJ COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI
Page No.# 16/22
ANUKUL CHANDRA STREET
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILL-
DALMAGAON
P.S. PUTHIMARI
RANGIA
KAMRUP AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
PARTNERS SRI AJAY KUMAR JAIN OF THE PETITIONER FIRM
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
GHY-6
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTER
KAMRUP (R)
MIRZA
D.K.COLLEGE ROAD
MIRZA- 781025
3:COMM. OF INDUSTRIES ND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GHY-21
4:ASSTT. COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS ASSTT. COMMISSIONER OF TAXES)
GUWAHATI
UNIT-B
KAR BHAWAN
GHY
5:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
GHY
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Linked Case : WP(C)/2111/2019
GANESH MET COKE INDUSTRIES
Page No.# 17/22
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A
BIPLABI ANUKUL CHANDRA STREET
5F
ELECTRONIC CENTRE
KOLKOTA-700072 AND ITS INDUSTRIAL UNIT SITUATED AT AZARA
HATKHUWAPARA
RAMCHARNI
DIST. KAMRUP
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
PARTNERS
SRI HANSRAJ JAIN
AGED ABOUT 76 YEARS
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
GUWAHATI-781006
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTER
KAMRUP (RURAL)
MIRZA
D.K.COLLEGE ROAD
MIRZA-781025
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21
4:THE SUPERINTENDENT OF TAXES
CENTRAL VAT AUDIT TEAM
KAR BHAWAN
GUWAHATI.
5:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GUWAHATI
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Page No.# 18/22
Linked Case : WP(C)/6027/2018
GANESH MET COKE INDUSTRIES
A PARTNERSHIP FIRM REGD UNDER THE INDIAN PARTNERSHIP ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A
BIPLABI ANUKUL CHANDRA STREET
5F
ELECTRONIC CENTRE
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT AZARA
HATKHUWAPARA
RAMCHARNI
DIST- KAMRUP
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
PARTNERS SRI HANSRAJ 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
GHY- 06
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTRE
KAMRUP(R)
MIRZA
D K COLLEGE ROAD
MIRZA- 781025
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GHY- 21
4:ASSISTANT COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS
ASSISTANT COMMISSIONER OF TAXES)
GUWAHATI
UNIT B
KAR BHAWAN
GUWAHATI
5:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GUWAHATI
------------
Page No.# 19/22
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS
Linked Case : WP(C)/5960/2018
RAJ COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI
ANUKUL CHANDRA STREET
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILL-
DALMAGAON
P.S. PUTHIMARI
RANGIA
KAMRUP AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
PARTNERS SRI AJAY KUMAR JAIN AGE- 47 YRS. OF THE PETITIONER FIRM
R/O- 34/INBALLYGUNGE CIRCULLAR ROAD
4TH FLOOR
KOLKATA- 700019
WEST BENGAL
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
GHY-6
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTER
KAMRUP (R)
MIRZA
D.K.COLLEGE ROAD
MIRZA- 781025
3:COMM. OF INDUSTRIES ND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GHY-21
4:ASSTT. COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS ASSTT. COMMISSIONER OF TAXES)
GUWAHATI
UNIT-B
Page No.# 20/22
KAR BHAWAN
GHY
5:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
GHY
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Linked Case : WP(C)/1860/2019
SETHI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLAB
ANUKUL CHANDRA STREET
5-F ELECTRONIC CENTRE
KOLKATA-700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILLAGE-
MORANJAN
NEAR RANGIA IN THE DISTRICT OF KAMRUP AND IN THE PRESENT
PROCEEDINGS REPRESENTED BY ITS SRI HANSRAJ JAIN
ONE OF THE PARTNERS OF THE PETITIONER FIRM.
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
GUWAHATI-781006.
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTRE
KAMRUP(RURAL)
MIRZA
D.K. COLLEGE ROAD
MIRZA- 781025.
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21.
4:ASSISTANT COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS
Page No.# 21/22
ASSTT. COMMISSIONER OF TAXES)
GUWAHATI
UNIT-B
KAR BHAWAN
GUWAHATI.
5:COMMISSIONER OF STATE TAXES ( EARLIER KNOWN AS
COMMISSIONER OF TAXES)
GUWAHATI
UNIT-B
KAR BHAWAN
GUWAHATI.
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Linked Case : WP(C)/5932/2018
SHIVA COKE INDUSTRIES
A PARTNERSHIP FIRM REGD UNDER THE INDIAN PARTNERSHIP ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLABI
ANUKUL CHANDRA STREET
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILLAGE
DALMAGAON
NEAR RANGIA DIST- KAMRUP
PRESENT PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI NAVIN
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
GHY- 781006
2:GENERAL MANAGER
DISTRICT INDUSTRIES AND COMMERCE CENTRE
KAMRUP(R)
MIRZA
D K COLLEGE ROAD
MIRZA- 781025
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
Page No.# 22/22
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI- 21
4:ASSISTANT COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS
ASSISTANT COMMISSIONER OF TAXES) GUWAHATI
UNIT- B
KAR BHAWAN
GUWAHATI
5:COMMISSIONER OF STATE TAXES( EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GUWAHATI
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS
BEFORE
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
ORDER
13.06.2024
Heard Dr. A.K. Saraf, learned Senior Counsel assisted by Mr. N.N. Dutta,
learned counsel for the petitioner. Also heard Mr. A. Kalita, learned Standing
Counsel, Industries and Commerce Department and Mr. B. Chowdhury, learned
Standing Counsel, Finance & Taxation Department.
Hearing concluded.
Judgment is reserved.
JUDGE
Comparing Assistant
