2013 (2) TMI 643

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..... S. Saikia, ORDER:- The order of the court was made by A.K. GOEL C.J.- This petition seeks direction for issuing tax clearance certificate of the validity of one month instead of 10 to 15 days to enable the petitioner to transport the goods in the course of inter-State trade and commerce. The case of the petitioner is that he is registered under the Assam Value Added Tax Act, 2003 .....

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..... oner commits default or makes any false statement, the statutory remedies are available. Moreover, when the petitioner furnishes undertaking for payment of tax due, there is no justification for not issuing the certificate for a longer period of one month when the circular provides for duration up to four months. The learned counsel for the State took time and only submission made is that the m .....

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