Judgment · High Court

Heard Dr. BP Todi, learned Senior counsel for the petitioner, and Mr. KN Choudhury, learned Additional Advocate General, appearing on behalf of the resp ondents. By order, dated 05-03-2005, Superintendent of Taxes, Karimganj, directed the petitioner to show cause against the provisional assessment, made under Sec tion 17(1) of the Assam General Sales Tax Act, 1993, in respect of the financial year 2004-05, for allegedly not disclosing the value of the goods, which were s ubject to payment of the State Sales Tax. Responding to the notice to show cause , the petitioner submitted its reply disowning the liability and contending, int er alia, that the goods, shown to have been brought by the petitioner to the Sta te of Assam, had actually not been brought by the petitioner. Before, however, a ny final order could be passed, in the matter, by the Superintendent of Taxes, K arimganj, the petitioner came to this Court with this application, made under Ar ticle 226, alleging, inter alia, that the Superintendent of Taxes, Karimganj, ha d illegally stopped issuing statutory forms in terms of the requirements of Rule 47(j) of the Assam General Sales Tax Rule, 1993.

While the matter was pending i n this Court, an inquiry has already been made by the Department concerned. The findings of this inquiry have, however, not been made known to the petitioner. I t is, at this stage, that this writ petition has been taken up, as sought for by the learned counsel for the parties concerned, for final disposal with appropri ate directions. Considering the matter in its entirety and in the interest of justice, i t is hereby directed that the Superintendent of Taxes, Karimganj, shall consider the petitioner’s reply to the show cause notice, dated 09-03-2005, and pass, up on making such inquiry, as may be necessary or upon such materials as may have c ome or may come to light, necessary order making the assessment of taxes, if any , payable by the petitioner. The exercise, so directed, shall be completed after giving to the petitioner such further opportunity as may be required in law.

Th e exercise, as directed, shall be completed within a period of one month from th e date of receipt of a certified copy of this order by the Superintendent of Tax es, Karimganj. If the petitioner feels aggrieved by the decision, which the Supe rintendent of Taxes, Karimganj, may arrive at or the assessment order or any oth er order(s), which the Superintendent of Taxes, Karimganj, may pass, the petitio ner shall be at liberty to take recourse to such provisions of law as may be per missible. As far as the non-issuance of statutory forms by the Superintendent of Taxes, Karimganj, is concerned, it is hereby made clear that the dispute of lia bility to pay sales tax by the petitioner shall not ipso facto dis-entitle the p etitioner from receiving the statutory forms and, hence, the Superintendent of T axes, Karimganj, shall deal with the request of the petitioner for statutory for ms in accordance with law and pass appropriate order(s) by protecting, if necess ary, the interest of the State by demanding such additional security as may be p ermissible in law. With the above observations and directions, this writ petition shall sta