Oilmax Energy Private Ltd. and Anr v. The State of Assam and 3 Ors

O R D E R

22.08.2024

Heard Mr. G. Khandelia, the learned counsel appearing on behalf of the petitioners. Mr. B. Gogoi, the learned counsel appears behalf of the Finance and Taxation Department of the Government of Assam.

¶2The petitioners herein have challenged the issuance of the registration certificate by the Superintendent of Taxes, Government of Assam under the Assam Taxation (on Specified Lands) Rules, 1990.

¶3It is the case of the petitioners that the petitioners have not applied for the said registration. However, the said registration has been imposed upon the petitioners, and as such, the present proceedings have been initiated challenging the same.

¶4This Court during the course of hearing has pointed out to the learned counsel appearing on behalf of the petitioners the Rule 7(7) of the Assam Taxation (on Specified Lands) Rules, 1990 permits the Superintendent of Taxes to register an owner who fails to apply for registration within a specified time. Taking into account above, the learned counsel for the petitioners submits that the petitioners would not like to further press the instant writ petition. Page No.# 3/3

¶5According, the instant writ petition stands closed on withdrawal.

JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010265062022 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/8285/2022o OILMAXoENERGYoPRIVATEoLTD.oANDoANR.o BEINGoAoCOMPANYoINCORPORATEDoUNDERoTHEoRELEVANToPROVISIONS OFoTHEoCOMPANIESoACT,o2013,oHAVINGoITSoREGD.oOFFICEoATo3-A,oOMKAR E-SQUARE,oCHUNABHATTIoSIGNAL,oEASTERNoEXPRESSoHIGHWAY,oSIONo (EAST),oMUMBAI-o400022oANDoHAVINGoITSoOPERATIONALoOFFICEoATo AMGURIoSELENGHAToTEAoESTATE,oP.O.oSELENGHAT,oJORHAT,oASSAM-o 785636 2:oASSAMoCOMPANYoINDIAoLIMITEDo(ACIL) oAoCOMPANYoREGD.oUNDERoTHEoRELEVANToPROVISIONSoOFoTHEo COMPANIESoACT o1956oHAVINGoITSoREGD.oOFFICEoAToGREENWOODoTEAoESTATE oP.O.oANDoT.O-oDIBRUGARH oDIST.-oDIBRUGARH oASSAM-o78600o VERSUSo THEoSTATEoOFoASSAMoANDo3oORS.o THROUGHoTHEoMINISTRYoOFoFINANCEoHAVINGoITSoOFFICEoATo 4QXQPLUS5Q9,oBISHNUoPRASADoRAVAoFLYOVER,oDISPUR,oGANESHGURI,o GUWAHATI,oASSAM-o781006 2:THEoASSTT.oCOMMISSIONERoOFoTAXES oJORHAToUNIToHAVINGoITSoOFFICEoAToJORHAT oJECoROAD oJORHAT-o785001 3:THEoSUPERINTENDENToOFoTAXES oJORHAToUNIToHAVINGoITSoOFFICEoAToJORHAT oJECoROAD oJORHAT-o785001 4:THEoINSPECTORoOFoTAXES Page No.# 2/3 JORHAT UNIT HAVING ITS OFFICE AT JORHAT JEC ROAD JORHAT- 78500 For the petitioner (s) : Mr. G. Khandelia, Advocate For the respondent (s) : Mr. B. Gogoi, Advocate BEFORE HON'BLE MR. JUSTICE DEVASHIS BARUAH