9911796707
TMI Blog2002 (6) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... r. A.K. Saraf, learned Senior Counsel, assisted by Mr. S.K. Agarwal, Mr. Debashish Barua and Mr. Saumitra Saikia, appearing for the appellant, and Mr. K.N. Choudhury, learned Senior Counsel, assisted by Ms. N. Moral, learned counsel, appearing for the respondents. 2.. The judgment and order dated March 29, 2000 passed by a learned single Judge of this Court in Civil Rule No. 569 of 1993 is the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not heard at all as it was not represented by its conducting lawyer due to absence of the latter before the court at the time of hearing of the case. 5.. The learned single Judge opined that the order of assessment of tax passed by the Superintendent of Taxes is an appealable order as required under section 30 of the Assam Sales Tax Act, 1947, and that appealable order, if any, is also revisable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the Assistant Commissioner of Taxes virtually amounts to an order passed by the Commissioner of Taxes and, as such, no appeal or revision as required under section 30 or 31 of the Act, 1947, lies. Mr. K.N. Choudhury, learned Senior Counsel, appearing for the respondents, on the other hand, submitted that an appeal lies to the Board of Revenue against such order under section 31-A of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s concerned. Accordingly, the judgment and order dated March 29, 2000 passed by the learned single Judge of this Court in Civil Rule No. 569 of 1993 is hereby set aside thus remanding the writ petition to the file of the learned single Judge who shall hear the writ petition afresh and dispose of the same within a period of one month from today in accordance with law. We made this observation keepi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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