BAIDYA NATH ROY Vs. COMMISSIONER OF TAXES AND ANR.

JUDGEMENT

(1.) THIS is an application under Article 227 of the Constitution. The petitioner is a dealer within the meaning of the Assam Sales Tax Act. He applied for certified copies of his application dated 25 -1 -48 and the order passed thereon. He paid requisite authentication fee for that purpose as provided by Article 6 of Schedule I, Court -fees Act and Article 24 of Schedule I, Indian Stamp Act.

(2.) THE petitioner contends that the order of the Superintendent of Taxes is without jurisdiction and the authority of the Press -note is without any basis in law. The Press -note on which reliance has been placed by the respondents appears to have been issued in the name of one N.F. Rahman for Director of Information and Publicity, Assam.

(3.) IN the circumstances, the order complained against has to be set aside and the officer concerned is directed to issue the copies claimed if the other requirements have been fulfilled. The rule is accordingly made absolute.