JAYSHREE TEA & INDUSTRIES LIMITED Vs. STATE OF ASSAM & OTHERS

JUDGEMENT

(1.) (Oral) - By this common judgment and order propose to dispose of 5 (five) writ petitions registered as Civil Rule Nos. 215, 216, 218, 219 and of 1987.

(2.) Briefly stated the facts are as follows : The writ petitioner in all the 5 (five) writ petitions is a company registered under the Companies Act and the owner of tea estates involved in the above writ petitions known as Burtoll Tea Estates, Dewan Group of Tea Estate, Kalaine Tea Estate. The grievance of the writ petitioner is against the notice, which has been annexed as Annexure 1 to the writ petitions issued under the provisions of the Assam Land Revenue and Rent (Surcharge) Act, 1970, for short as the 'Act' and Rules framed thereunder. By the said impugned notices, the owner of the tea estates was asked to pay the surcharge under the Act together for the years from 1972-1983 as disclosed in the impugned notices.

(3.) Heard Mr. J.P. Bhattacharjee, learned counsel for the petitioner and Mr. A.C. Buragohain, learned Govt. Advocate for the respondents.