M/S Kanark Enterprise Private Ltd v. The State of Assam and 2 Ors

O R D E R

31.07.2024

Heard Mr. N. K. Kalita, the learned counsel appearing on behalf of the petitioner. None appears on behalf of the Excise Department on call.

¶2The instant writ petition has been filed by the petitioner challenging the imposition of establishment charges and the impugned notices dated

27.10.2021; 04.12.2021 and 27.01.2022. It has been brought to the attention of this Court that this Court had vide the judgment and order dated 09.05.2023 passed in WP(C) No.4575/2021 (M/S Barak Warehouse Pvt. Ltd. & Another vs. the State of Assam & 2 Others) had held that the petitioners therein were liable to pay the establishment charges in terms with Clause 9 of the order dated 29.08.2016 till payment of the ad valorem excise duty as well as VAT on the basis of the orders passed by the authorities in terms with Clause 3 of the office order dated 29.08.2016 are not paid or such amount so demanded are not set aside in accordance with law. In addition to that, the respondent Excise Department was also given the liberty to take such action as deem fit for realizing the establishment cost.

¶3Taking into account that the issue involving in the instant writ petition is similar, this Court also dismisses the instant writ petition thereby holding that the petitioner herein is liable to pay the establishment charges in terms with Clause-9 of the order dated 29.08.2016 till payment of the ad valorem excise duty as well as the VAT on the basis of the orders passed by the authorities in terms with Clause-3 of the office order dated Page No.# 3/3

29.08.2016 are not paid or such amounts so demanded are not set aside in accordance with law. In addition to that, the respondent authorities would also be at liberty to take appropriate action as per the provisions of law for realization of the establishment charges.

¶4In view of the above, the instant writ petition stands disposed of.

JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010123922022 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/4262/2022o M/SoKANARKoENTERPRISEoPRIVATEoLTD.o AoPRIVATEoLIMITEDoCOMPANY,oREGISTEREDoUNDERoTHEoCOMPANIESo ACT,o1956oHAVINGoITSoREGISTEREDoOFFICEoAToT.R.oPHOOKANoROAD,o BONGAIGAON-o783380,oASSAMoANDoISoREPRESENTEDoBYoOEoOFoITSo DIRECTORS,oSHRIoHRIDAYANANDAoROYoCHOUDHURY,oAGEDoABOUTo59o YEARS. VERSUSo THEoSTATEoOFoASSAMoANDo2oORS.o REPRESENTEDoBYoTHEoCOMMISSIONERoANDoSECRETARYoTOoTHEo GOVERNMENToOFoASSAM,oEXCISEoDEPARTMENT,oDISPUR,oGUWAHATI-6,o ASSAM. 2:THEoCOMMISSIONERoOFoEXCISE oASSAM oHOUSEoFEDoCOMPLEX oDISPUR oGUWAHATI-6 oASSAM. 3:THEoSUPERINTENDENToOFoEXCISE oBONGAIGAON oASSAMo Forkthekpetitionerk(s)kkkkkkk:kMr.kN.kK.kKalita,kAdvocatek ooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooo For2the2respondent2(s)2222:2None2appears22 oooooooooo Page No.# 2/3 BEFORE HON'BLE MR. JUSTICE DEVASHIS BARUAH