Sikkim Court March 1993 Judgments

1. Mansarover Commercial Pvt. Ltd. and Another (W. P. No. 9 of 1990).

Court: Sikkim

Reported in: (1994)116CTR70; [1994]209ITR715(Sikkim); [1994]73TAXMAN460(NULL)

ORDERThe point for decision at the moment in all these six writ petitions is whether this court has territorial jurisdiction to decide these petitions. The facts in the first five petitions bearing Nos. 9 of 1990, 10 of 1990, 11 of 1990, 12 of 1990 and 13 of 1990 are identical and so in respect thereof, it shall be sufficient to refer to the facts of only one of them, viz., Writ Petition No. 9 of 1990. The point of law involved is the same and arguments have been heard together and so all of them are being disposed by this common judgment.In Writ Petition No. 9 of 1990, petitioner No. 1, Messrs. of Mansarover Commercial Pvt. Ltd., a private limited company registered under the Registration of Companies Act, Sikkim, 1961, has its registered office at Gangtok in Sikkim and is carrying on business, inter alia, as commission agents in cardamom and other agricultural products in the State of Sikkim. It has asserted that all its activities and transactions have been initiated and finalised i...