TINSUKIA DEVELOPMENT CORPORATION Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. B. Dutta, the learned Senior Counsel assisted by Mr. S. Deka, the learned counsel appearing on behalf of the petitioner. Mr. S.R. Baruah, the learned Junior Government Advocate appears on behalf of the respondent No.1 and Mr. S.S. Roy, the learned Standing Counsel appears on behalf of the respondent Nos. 2 and 3.

(2.) The petitioner herein has approached this Court challenging the Notification bearing No.TMB/TD/TAX/2023-24/209 dtd. 3/5/2023 (hereinafter referred to as "the impugned Notification") issued by the respondent No. 3 as well as the reassessment and fixation of municipal taxes on the basis of the impugned Notification and in the interim has sought for a direction that the impugned Notification be stayed and/or the respondents be directed not to take any coercive measures against the petitioner.

(3.) The petitioner admittedly is the owner of various properties and in that regard had obtained 136 holding numbers which were assessed by the Tinsukia Municipal Board i.e. the respondent No. 2 (hereinafter referred to as,"the Respondent Board").