BHARAT BRICK WORKS Vs. ASSAM BOARD OF REVENUE GAUHATI

JUDGEMENT

(1.) BY this application under article 226/227 of the Constitution of India, the petitioner has prayed for a writ of certiorari or any other appropriate writ quashing the judgment and order of the learned Assam Board of Revenue passed on 10th August, 1972, in Case No. 34 STA/71 and for any other appropriate order or direction.

(2.) THE petitioner is a dealer under the Assam Finance (Sales Tax) Act, 1956 (hereinafter referred to as the Act). For the period ending 30th September, 1969, the petitioner was assessed to tax by the Superintendent of Taxes, Jorhat, under section 9(4) of the Act. The aggregate sale price was determined at Rs. 1,10,000 and the net turnover was determined at Rs. 1,02,806 and the tax assessed was Rs. 7,196.42 at 7 per cent.

(3.) AGAINST the said order dated 17th April, 1971, passed by the Assistant Commissioner of Taxes, Jorhat, the dealer preferred an appeal before the Board of Revenue. The appeal was numbered as Case No. 34 STA/71. The Board by its judgment and order dated 10th August, 1972, set aside the order of the Assistant Commissioner of Taxes and at the same time restored the assessment order dated 25th April, 1970, passed by the Superintendent of Taxes, Jorhat. This order dated 10th August, 1972, of the Board has been challenged in this writ petition.