Review.Pet. 89/2013. Gauhati High Court

Case NumberReview.Pet. 89/2013
Judgement DateJanuary 24, 2021
CourtGauhati High Court

I N THE GAUHATI HI GH COURT

( THE HI GH COURT OF ASSAM, NAGALAND, MI ZORAM AND ARUNACHAL PRADESH )

( 1) Review Petition 88/ 2013

Maa Kamakhya Beverages Pvt. Ltd.

(A Private Limited Company registered under the Companies Act, 1956) represented by its Director Ajay Poddar, having it registered office at Gangotri, Sila I ndustrial Area, Changsari, Pin- 781101 in the District of Kamrup, Assam.

...........Petitioner

-Versus-

  1. State of Assam, represented by its Secretary to the Govt. of Assam, Finance & Taxation Department, Assam Secretariat, Dispur, Guwahati-781006, Kamrup, Assam.

  2. The commissioner of Taxes, Assam Kar Bhawan, Dispur, Guwahati-781006, District of Kamrup, Assam.

  3. The Secretary, I ndustries & Commerce Department Government of Assam, Assam Secretariat, Dispur, Guwahati-781006, Kamrup, Assam.

  4. The District I ndustries Centre, Bamunimaidan, Guwahati-781021, Kamrup, Assam.

    .........Respondent

    ( 2) Review Petition 89/ 2013

    Maa Kamakhya Beverages Pvt. Ltd.

    (A Private Limited Company registered under the Companies Act, 1956) represented by its Director Ajay Poddar, having it registered office at Gangotri, Sila I ndustrial Area, Changsari, Pin- 781101 in the District of Kamrup, Assam.

    ...........Petitioner

    -Versus-

  5. State of Assam, represented by its Secretary to the Govt. of Assam, Finance & Taxation Department, Assam Secretariat, Dispur, Guwahati-781006, Kamrup, Assam.

    Page 1 of

  6. The commissioner of Taxes, Assam Kar Bhawan, Dispur, Guwahati-781006, District of Kamrup, Assam.

  7. The Secretary, I ndustries & Commerce Department Government of Assam, Assam Secretariat, Dispur, Guwahati-781006, Kamrup, Assam.

  8. The District I ndustries Centre, Bamunimaidan, Guwahati-781021, Kamrup, Assam.

    .........Respondent

  9. M/ s. N.E. Packaged Drinking Water Manufacturers Association, Anuj Bhavan, Guwahati-781001, through it President- Sri Krishna Kumar Bajaj.

  10. Sri Krishna Kumar Bajaj, S/ o. Sri Jagdish Prasad Bajaj Resident of Lachit Nagar, near Ganga Blood Bank, G.S. Road, Guwahati-781007, Kamrup, Assam

    .........Proforma Respondent

    For the petitioners : Mr. P.K. Goswami, Sr. Advocate,

    Mr. K. Goswami, Advocate,

    Mr. B.D. Deka, Advocate.

    For the respondents : Mr. D. Saikia, Sr. AAG, Assam,

    Mr. B. Gogoi, SC, Finance & Taxation Department.

    BEFORE

    HON’BLE THE CHI EF JUSTI CE MR. AJI T SI NGH HON’BLE MR. JUSTI CE SUMAN SHYAM

    Date of hearing and judgement : 24/ 01/ 2017

    JUDGEMENT AND ORDER ( ORAL)

    Su m an Sh yam , J

    Heard Mr. P.K. Goswami, learned senior counsel assisted by Mr. K. Goswami and Mr. B.D. Deka, learned counsel for the petitioner. Also heard Mr. D. Saikia, learned senior Additional Advocate General, Assam, assisted by Mr. B. Gogoi, learned Standing Counsel...

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