Gauhati High Court
Jupiter Coke Industries vs The State Of Assam And 7 Ors on 27 February, 2025
Page No.# 1/20
GAHC010088652019
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/2739/2019
JUPITER 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 BEHARBARI,
BELTOLA, GUWAHATI-28 IN THE DISTRICT OF KAMRUP AND IN THE
PRESENT PROCEEDINGS REPRESENTED BY ONE OF ITS PARTNERS SRI
NAVIN KUMAR JAIN.
VERSUS
THE STATE OF ASSAM AND 7 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 CENTRE
KAMRUP(RURAL)
MIRZA
D.K. COLLEGE ROAD
MIRZA- 781025.
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21.
4:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
Page No.# 2/20
GUWAHATI.
5:ASSISTANT COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS ASSISTANT COMMISSIONER OF TAXES
UNIT B)
KAR BHAWAN
DISPUR
GUWAHATI- 781006.
6:SUPERINTENDENT OF STATE TAXES
(EARLIER KNOWN AS SUPERINTENDENT OF TAXES (RECOVERY) AND
BAKIJAI OFFICER)
GUWAHATI
KAR BHAWAN
GUWAHATI.
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LIMITED
REPRESENTED BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
G.S. ROAD
DISPUR
GUWAHATI- 781006
ASSAM.
8:DEPUTY GENERAL MANAGER (F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LIMITED
NEDFI HOUSE
G.S. ROAD
DISPUR
GUWAHATI- 781006
ASSAM
Advocate for the Petitioner : DR. A SARAF, MR. P BARUAH,MR. Z ISLAM,MR. P DAS,MR. N
N DUTTA
Advocate for the Respondent : SC, FINANCE AND TAXATION, SC, INDUSTRIES AND
COMMERCE,SC, NEDFI
Linked Case : WP(C)/2424/2019
PARASNATH COKE INDUSTRIES
A PARTNERSHIP FIRM REGD UNDER THE INDIAN PARTNERSHIP ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A
BIPLAB ANUKUL CHANDRA STREET
5F ELECTRONIC CENTRE
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT BORSOJAI
Page No.# 3/20
BELTOLA
GUWAHATI- 28
DIST-KAMRUP AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
PARTNERS SRI AJAY KUMAR JAIN
VERSUS
THE STATE OF ASSAM AND 7 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 (R)
MIRZA
D K COLLEGE ROAD
MIRZA- 781025
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GHY- 21
4:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GUWAHATI
5:ASSISTANT COMMISSIONER OF STATE TAXES(EARLIER KNOWN AS
ASSTT COMMISSIONER OF TAXES
UNIT-B)
KAR BHAWAN
DISPUR
GUWAHATI- 781006
6:SUPERINTENDENT OF STATE TAXES (EARLIER KNOWN AS SUPDT OF
TAXES (RECOVERY) AND BAKIJAI OFFICER
KAR BHAWAN
GUWAHATI
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LIMITED
REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
Page No.# 4/20
G S ROAD
DISPUR
GUWAHATI- 781006
ASSAM
8:DEPUTY GENERAL MANAGER (F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LIMITED
NEDFI HOUSE
G S ROAD
DISPUR
GUWAHATI- 781006
ASSAM
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 7 ORS
Linked Case : WP(C)/2416/2019
SHEO SHAKTI COKE INDUSTRIES
A PARTNERSHIP FIRM REGD. 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 VILL-
MARANJANA
NEAR RANGIA IN THE DISTRICT OF KAMRUP
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
PARTNERS SRI AJAY KUMAR JAIN
AGED ABOUT 47 YRS
VERSUS
THE STATE OF ASSAM AND 7 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
Page No.# 5/20
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GHY-21
4:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GHY
5:ASSTT. COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS
COMMISSIONER OF TAXES
UNIT B)
KAR BHAWAN
DISPUR
GHY-6
6:SUPERINTENDENT OF STATE TAXES EARLIER KNOWN AS
SUPERINTENDENT OF TAXES (RECOVERY)
AND BAKIJAI OFFICER
GHY
KAR BHAWAN
GHY
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD.
REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
G.S.ROAD
DISPUR
GHY-6
ASSAM
8:DY. GENERAL MANAGER (F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD.
NEDFI HOUSE
G.S.ROAD
DISPUR
GHY-6
ASSAM
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 7 ORS.
Page No.# 6/20
Linked Case : WP(C)/2426/2019
GANESH MET COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF HUSINESS 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 7 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
GHY.- 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:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXEX)
KAR BHAWAN
GUWAHATI.
5:ASSTT. COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS ASSTT.
COMMISSION OF TAXES
UNIT B)
Page No.# 7/20
KAR BHAWAN
DISPUR
GHY.- 781006.
6:SUPERINTENDENT OF STATE TAXES
(EARLIER KNOWN AS SUPERINTENDENT OF TAXES (RECOVERY) AND
BAKIJAI OFFICER)
GUWAHATI
KAR BHAWAN
GUWAHATI.
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LIMITED
REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
G.S. ROAD
DISPUR
GHY.- 781006
ASSAM.
8:DEPUTY GENERAL MANAGER ( F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LIMITED
NEDFI HOUSE
G.S. ROAD
DISPUR
GHY.- 781006
ASSAM.
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 7 ORS.
Linked Case : WP(C)/2423/2019
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 CHANDA STREET
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILLAGE-
DALMAGAON
NEAR RANGIA
DIST.- KAMRUP AND IN THE PRESENT PROCEEDINGS REPRESENTED BY
ONE OF ITS PARTNERS SRI SANJAY JAIN
AGE ABOUT 57 YEARS.
VERSUS
Page No.# 8/20
THE STATE OF ASSAM AND 7 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
GHY.- 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:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXEX)
KAR BHAWAN
GUWAHATI.
5:ASSTT. COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS ASSTT.
COMMISSION OF TAXES
UNIT B)
KAR BHAWAN
DISPUR
GUWAHATI- 781006.
6:SUPERINTENDENT OF STATE TAXES
(EARLIER KNOWN AS SUPERINTENDENT OF TAXES (RECOVERY) AND
BAKIJAI OFFICER)
GUWAHATI
KAR BHAWAN
GUWAHATI.
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LIMITED
REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
G.S. ROAD
DISPUR
GHY.- 781006
ASSAM.
Page No.# 9/20
8:DEPUTY GENERAL MANAGER ( F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LIMITED
NEDFI HOUSE
G.S. ROAD
DISPUR
GHY.- 781006
ASSAM.
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 7 ORS.
Linked Case : WP(C)/2696/2019
SKJ COKE INDUSTRIES LTD.
A LIMITED COMPANY REGD. UNDER THE COMPANIES ACT
1956 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 PASCHIM
BORAGAON
NNH-37
GHY
DIST- KAMRUP AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
DIRECTORS SRI HANSRAJ JAIN
VERSUS
THE STATE OF ASSAM AND 7 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:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GHY-21
Page No.# 10/20
4:COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS COMMISSIONER OF TAXES)
KAR BHAWAN
GHY
5:ASSTT. COMMISSIONER OF STATE TAXES
(EARLIER KNOWN AS ASSTT. COMMISSIONER OF TAXES
UNIT B)
KAR BHAWAN
GHY-6
6:SUPERINTENDENT OF STATE TAXES
(EARLIER KNOWN AS SUPERINTENDENT OF TAXES (RECOVERY) AND
BAKIJAI OFFICER)
GHY
KAR BHAWAN
GHY
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD.
REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
G.S.ROAD
DISPUR
GHY-6
ASSAM
8:DY. GENERAL MANAGER (F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD.
NEDFI HOUSE
G.S.ROAD
DISPUR
GHY-6
ASSAM
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 7 ORS.
Linked Case : WP(C)/2438/2019
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
Page No.# 11/20
KOLKOTA-700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILL.-
DALMAGAON
P.S. PUTHIMARI
RANGIA
DIST. KAMRUP
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY SRI AJAY KUMAR
JAIN
ONE OF THE PARTNERS OF THE PETITIONER FIRM.
VERSUS
THE STATE OF ASSAM AND 7 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:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GUWAHATI
5:ASSISTANT COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS
ASSISTAT COMMISSINER OF TAXES
UNIT B)
KAR BHAWAN
DISPUR
GUWAHATI-781006
6:SUPERINTENDENT OF STATE TAXES(EARLIER KNOWN AS
SUPERINTENDENT OF TAXES RECOVERY AND BAKIJAI OFFICE
GUWAHATI
KARBHAWAN
GUWAHATI
Page No.# 12/20
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD.
REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
G.S. ROAD
DISPUR
GUWAHATI-781006
8:DEPUTY GENERAL MANAGER (F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD. NEDFI
HOUSE
G.S.ROAD
DISPUR
GUWAHATI-781006
ASSAM
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 7 ORS.
Linked Case : WP(C)/2437/2019
JAGATI COKES PVT. LTD.
A PARTNERSHIP FIRM REGD. 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 DALMAGAON
NEAR RANGIA IN THE DISTRICT OF KAMRUP
GHY AND IN THE PRESENT PROCEEDINGS REP. BY ONE OF ITS
DIRECTORS SRI SANJAY JAIN
AGED ABOUT 47 YRS
VERSUS
THE STATE OF ASSAM AND 7 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)
Page No.# 13/20
MIRZA
D.K.COLLEGE ROAD
MIRZA- 781025
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GHY-21
4:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GHY
5:ASSTT. COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS
COMMISSIONER OF TAXES
UNIT B)
KAR BHAWAN
DISPUR
GHY-6
6:SUPERINTENDENT OF STATE TAXES EARLIER KNOWN AS
SUPERINTENDENT OF TAXES (RECOVERY)
AND BAKIJAI OFFICER
GHY
KAR BHAWAN
GHY
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD.
REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
G.S.ROAD
DISPUR
GHY-6
ASSAM
8:DY. GENERAL MANAGER (F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD.
NEDFI HOUSE
G.S.ROAD
DISPUR
GHY-6
ASSAM
------------
Advocate for : DR. A SARAF
Advocate for : SC
Page No.# 14/20
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 7 ORS.
Linked Case : WP(C)/2429/2019
SETHI 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 MORANJAN
NEAR RANGIA
DIST. KAMRUP
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ITS SRI HANSRAJ
JAIN AGE ABOUT 76 YEARS
ONE OF THE PARTNERS OF THE PETITIONER FIRM.
VERSUS
THE STATE OF ASSAM AND 7 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:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GUWAHATI
5:ASSISTANT COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS
Page No.# 15/20
ASSISTAT COMMISSINER OF TAXES
UNIT B)
KAR BHAWAN
DISPUR
GUWAHATI-781006
6:SUPERINTENDENT OF STATE TAXES(EARLIER KNOWN AS
SUPERINTENDENT OF TAXES RECOVERY AND BAKIJAI OFFICER
GUWAHATI
KARBHAWAN
GUWAHATI
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD.
REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
G.S. ROAD
DISPUR
GUWAHATI-781006
8:DEPUTY GENERAL MANAGER (F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD. NEDFI
HOUSE
G.S.ROAD
DISPUR
GUWAHATI-781006
ASSAM
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 7 ORS.
Linked Case : WP(C)/2419/2019
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
DIST.- KAMRUP AND IN THE PRESENT PROCEEDINGS REPRESENTED BY
ONE OF ITS PARTNERS SRI NAVIN KUMAR JAIN
AGE ABOUT 45 YEARS.
Page No.# 16/20
VERSUS
THE STATE OF ASSAM AND 7 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
GHY.- 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:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXEX)
KAR BHAWAN
GUWAHATI.
5:ASSTT. COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS ASSTT.
COMMISSION OF TAXES
UNIT B)
KAR BHAWAN
DISPUR
GUWAHATI- 781006.
6:SUPERINTENDENT OF STATE TAXES
(EARLIER KNOWN AS SUPERINTENDENT OF TAXES (RECOVERY) AND
BAKIJAI OFFICER)
GUWAHATI
KAR BHAWAN
GUWAHATI.
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LIMITED
REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
G.S. ROAD
DISPUR
GHY.- 781006
Page No.# 17/20
ASSAM.
8:DEPUTY GENERAL MANAGER ( F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LIMITED
NEDFI HOUSE
G.S. ROAD
DISPUR
GHY.- 781006
ASSAM.
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 7 ORS.
Linked Case : WP(C)/2420/2019
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
KOLKOTA-700072 AND ITS INDUSTRIAL UNIT AT VILL. 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 7 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 (R)
MIRZA
D.K. COLLEGE ROAD
MIRZA-781025
3:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
Page No.# 18/20
UDYOG BHAWAN
BAMUNIMAIDAM
GUWAHATI-21
4:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GUWAHATI
5:ASSISTANT COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS
ASSISTAT COMMISSINER OF TAXES
UNIT B)
KAR BHAWAN
DISPUR
GUWAHATI-781006
6:SUPERINTENDENT OF STATE TAXES(EARLIER KNOWN AS
SUPERINTENDENT OF TAXES RECOVERY AND BAKIJAI OFFICER
GUWAHATI
KARBHAWAN
GUWAHATI
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD.
REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
G.S. ROAD
DISPUR
GUWAHATI-781006
8:DEPUTY GENERAL MANAGER (F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD. NEDFI
HOUSE
G.S.ROAD
DISPUR
GUWAHATI-781006
ASSAM
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 7 ORS.
Linked Case : WP(C)/2413/2019
KAMRUP COKE INDUSTRIES
A PARTNERSHIP FIRM REGD. UNDER THE INDIAN PARTNERSHIP ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A
Page No.# 19/20
BIPLAB ANUKUL
CHANDRA STREET
5-F ELECTRONIC CENTRE
KOLKATA-700072 AND ITS INDUSTRIAL UNIT SITUATED AT BARSOJAI
BELTOLA
GHY-28 IN THE DISTRICT OF KAMRUP AND IN THE PRESENT
PROCEEDINGS REP. BY ONE OF ITS PARTNERS SRI HANSRAJ JAIN
VERSUS
THE STATE OF ASSAM AND 7 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:COMMISSIONER OF INDUSTRIES AND COMMERCE
ASSAM
UDYOG BHAWAN
BAMUNIMAIDAM
GHY-21
4:COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS COMMISSIONER
OF TAXES)
KAR BHAWAN
GHY
5:ASSTT. COMMISSIONER OF STATE TAXES (EARLIER KNOWN AS
COMMISSIONER OF TAXES
UNIT B)
KAR BHAWAN
DISPUR
GHY-6
6:SUPERINTENDENT OF STATE TAXES EARLIER KNOWN AS
SUPERINTENDENT OF TAXES (RECOVERY)
AND BAKIJAI OFFICER
GHY
KAR BHAWAN
GHY
Page No.# 20/20
7:NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD.
REP. BY THE CHAIRMAN CUM MANAGING DIRECTOR
NEDFI HOUSE
G.S.ROAD
DISPUR
GHY-6
ASSAM
8:DY. GENERAL MANAGER (F AND A)
NORTH EASTERN DEVELOPMENT FINANCE CORPORATION LTD.
NEDFI HOUSE
G.S.ROAD
DISPUR
GHY-6
ASSAM
------------
Advocate for : DR. A SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 7 ORS.
BEFORE
HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR
ORDER
Date : 27.02.2025
Hearing concluded.
Judgment reserved.
JUDGE
Comparing Assistant
