Gauhati High Court
Anamika Motors vs The State Of Assam And 3 Ors on 5 February, 2025
Page No.# 1/5
GAHC010125572017
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/1861/2017
ANAMIKA MOTORS
GAR ALI ROAD, SHANKARPUR JORHAT- 785014, ASSAM A PARTNERSHIP
FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT, 1932 AND
HAVING ITS PRINCIPLE PLACE OF BUSINESS AT JORHAT, ASSAM AND IN
THE PRESENT PROCEEDINGS REP. BY SRI RAJENDAR KUMAR GOYAL,
THE MANAGING PARTNER OF THE PETITIONER FIRM.
VERSUS
THE STATE OF ASSAM and 3 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM,
DEPARTMENT OF FINANCE AND TAXATION, DISPUR, GUWAHATI- 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI- 781006.
3:THE SUPERINTENDENT OF TAXES
JORHAT UNIT
JORHAT
4:THE UNION OF INDIA
REP. BY THE SECRETARY TOT HE GOVT. OF INDIA
MINISTRY OF FINANCE
NORTH BLOCK
CABINET SECRETARIAT
RAISINA HILLS
NEW DELHI - 11000
Page No.# 2/5
Advocate for the Petitioner : MR.S P SHARMA, DR.ASHOK SARAF,MR.P BARUAH,MR.P
DAS,MR.Z ISLAM
Advocate for the Respondent : ASSTT.S.G.I., SC, FINANCE & TAXATION
Linked Case : WP(C)/1860/2017
ANAMIKA MOTORS
GAR ALI ROAD
SHANKARPUR JORHAT- 785014
ASSAM A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN
PARTNERSHIP ACT
1932 AND HAVING ITS PRINCIPLE PLACE OF BUSINESS AT JORHAT
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY SRI RAJENDAR
KUMAR GOYAL
THE MANAGING PARTNER OF THE PETITIONER FIRM.
VERSUS
THE STATE OF ASSAM and 3 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
3:THE SUPERINTENDENT OF TAXES
JORHAT UNIT
JORHAT
4:THE UNION OF INDIA
REP. BY THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
NORTH BLOCK
CABINET SECRETARIAT
RAISINA HILL
NEW DELHI- 110001.
Page No.# 3/5
------------
Advocate for : MR.S P SHARMA
Advocate for : appearing for THE STATE OF ASSAM and 3 ORS.
Linked Case : WP(C)/1854/2017
ANAMIKA MOTORS
JORHAT- 785014
ASSAM A PARTNERSHIP ACT
1932 AND HAVING ITS PRINCIPLE PLACE OF BUSINESS AT JORHAT
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY BY SRI RAJENDAR
KUMAR GOYAL
THE MANAGING PARTNER OF THE PETITIONER FIRM.
VERSUS
THE STATE OF ASSAM and 3 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI - 781006
3:THE SUPERINTENDENT OF TAXES
JORHAT UNIT
JORHAT
4:THE UNION OF INDIA
REP. BY THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
NORTH BLOCK
CABINET SECRETARIAT
RAISINA HILL
NEW DELHI- 110001
------------
Advocate for : MR.P BARUAH
Advocate for : ASSTT.S.G.I. appearing for THE STATE OF ASSAM and 3 ORS.
Page No.# 4/5
Linked Case : WP(C)/1853/2017
ANAMIKA MOTORS
GAR ALI ROAD
SHANKARPUR
JORHAT- 785014
ASSAM A PARTNERSHIP ACT
1932 AND HAVING ITS PRINCIPLE PLACE OF BUSINESS AT JORHAT
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY BY SRI RAJENDAR
KUMAR GOYAL
THE MANAGING PARTNER OF THE PETITIONER FIRM.
VERSUS
THE STATE OF ASSAM and 3 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:THE COMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
3:THE SUPERINTENDENT OF TAXES
JORHAT UNIT
JORHAT.
4:UNION OF INDIA
REP. BY THE SECRETARY TO THE GOVT. OF INDIA
MINISTRY OF FINANCE
NORTH BLOCK
CABINET SECRETARIAT
RAISINA HILL
NEW DELHI- 110001.
------------
Advocate for : MR.Z ISLAM
Advocate for : appearing for THE STATE OF ASSAM and 3 ORS.
Page No.# 5/5
BEFORE
HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR
ORDER
Date : 05.02.2025
Heard the parties at length.
Hearing concluded.
Judgment Reserved.
JUDGE
Comparing Assistant
