PANKAJ BEHARI SAHA Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The present writ petition is filed by the petitioner under Article 226 of the Constitution of India to issue a writ in the nature of certiorari or mandamus or appropriate writ or direction or order

(2.) The facts of the case are that the petitioner is carrying on the business of bonded ware house in the name and style of M/s Udaipur Bonded Ware House, Udaipur, Gomati, Tripura under a valid license issued by the Competent Authority under the Tripura Excise Act 1987 and Rules made under. Petitioner also has a valid registration TIN 16111128003 issued under Tripura VAT Act 2004. The nature of business of the petitioner is to purchase goods from local and also from various parts of India by duly paying taxes as applicable like Sales Tax, Excise Duties etc.

(3.) The respondent No.3 the Commissioner of Taxes, Government of Tripura has delegated respondent No.4, the Superintendent of Taxes, Agartala the powers including power of assessment under Sec. 31 of Assam VAT Act 2004 which has been adopted by State of Tripura under Sec. 85 of Tripura VAT Act vide notification dtd. 1/4/2006 and later another notification dtd. 4/6/2018 has also been issued delegating powers on respondent No.5. Both are extracted as under: