M/S Asian Paints Limited vs The State Of Assam And 2 Ors
2024 Latest Caselaw 4792 Gua

Gauhati High Court

M/S Asian Paints Limited vs The State Of Assam And 2 Ors on 28 June, 2024

Author: Soumitra Saikia

Bench: Soumitra Saikia

                                                                 Page No.# 1/4

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.# 2/4


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)/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
                                                                        Page No.# 3/4

              DISPUR
              ASSAM
              GUWAHATI-6

              2:THE COMMISSIONER OF STATE TAXES
              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.



                                   BEFORE
                    HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

                                       ORDER

28.06.2024 Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Standing Counsel, Finance and Taxation Department.

Mr. B. Gogoi, learned Standing Counsel, Finance and Taxation Department submits that he would like to file necessary affidavit in respect of the claims made by the writ petitioner.

Ms. N. Hawelia, learned counsel for the petitioner, on the other hand, submits that these matters stand covered by the Judgment and Order passed in WP(C) No.5858/2018 on 02.04.2024.

Mr. B. Gogoi, learned Standing Counsel, Finance and Taxation Department, however, disputes the submission made by the learned counsel for the petitioner.

Page No.# 4/4

Accordingly, let the matters be listed on 18.07.2024.

Since the matters are heard at some length, the matters be kept as part- heard.

JUDGE

Comparing Assistant