BARNAJAN TEA CO P LTD Vs. STATE OF ASSAM

JUDGEMENT

(1.) THIS matter relates to a stay order dated October 1, 1996 passed in C.R. No. 4852 of 1996 by the learned single Judge of this Court in a matter with regard to payment of taxes (i.e., sales tax). That portion of the stay order is quoted below :

(2.) A bunch of writ petitions have been filed wherein similar interim order quoted above was being followed. The State of Assam as usual slept over the matter and did not take any steps whatsoever to get a modification of the order with regard to these matters. This is the usual mode followed by the State of Assam. The State of Assam takes interest in some matters, but in tax matter where huge amount of revenue is involved it always lies low. That we can almost take judicial notice and in this case, same is the situation. Though the present is pending before this Court since 1999 and on July 2, 1999, a single Judge of this court was not inclined to follow the stay order quoted above in a similar case and referred the matter to division Bench. Accordingly this matter has come before us. Though this matter was referred to a division Bench by order dated July 2, 1999, till today, no affidavit-in-opposition has been filed nor any record has been produced.

(3.) IN AIR 1995 SC 1368 (Bank of Maharashtra v. Race Shipping and Transport Co. Pvt. Ltd.) it has been pointed out as follows :