Sikkim Court December 1990 Judgments

Kanchenjunga Properties Pvt. Ltd. and anr. Vs. State of Sikkim and ors ...

Court: Sikkim

Reported in: [1991]191ITR575(Sikkim)

R. Dayal, J.1. This petition under Articles 226 and 227 of the Constitution filed by petitioner No. 1, which is a private limited company (hereinafter referred as 'the company') and petitioners Nos. 2 to 5 who are its directors challenge the income-tax assessment order dated August 4, 1987, passed against the company under the Sikkim State Income-tax Manual, 1948, notices of demand issued against the petitioner, the order dated September 4, 1987, whereby the appeal preferred by petitioner No. 1 was rejected on account of its failure to make payment of 50 per cent, of the tax assessed in compliance with Notification No. 1220-200/IT and ST dated December 20, 1973, and also the validity of the Sikkim State Income-taxManual, the notification bearing No. 1220-200/IT and ST dated December 20, 1973, Order No. 405/50 dated November 21, 1950, the Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987, and also of Notification No. 32/IT dated April 2, 1987, regardin...