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Sep 02 2003

Hanuman Prasad Sharma Vs. State of Assam and ors.

Court : Guwahati

Decided on : Sep-02-2003

Subject : Sales Tax

Acts : Assam Finance (Sales Tax) Act, 1956; Assam General Sales Tax Act, 1993 - Sections 65A

Advocate for Appellant : Ashok Saraf, Sr. Adv., S.K. Agarwal, D. Baruah, S. Saikia, P. Bothra and Kavita Jain, Advs.

P.G. Agarwal, J.1. Heard Dr. Ashok K. Saraf, learned Counsel for the petitioner and Mr. Mahanta, learned Additional Senior Government Advocate.2. The petitioner is a dealer in food articles, registered dealer under the Assam Finance (Sales...

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Feb 23 1993

Banwarilal Sikaria Vs. Assistant Controller of Estate Duty and ors.

Court : Guwahati

Decided on : Feb-23-1993

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 70 and 70(1); Constitution of India - Article 226

Advocate for Appellant : Ashok K. Saraf, S. Mitra and K.K. Gupta, Advs.

Manisana, J.1. In this application under Article 226 of the Constitution of India, the petitioner has challenged the order of the Assistant Controller of Estate Duty at Guwahati made on November 27, 1986, under Section 70...

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