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T. AMARNATH GOUD, ARINDAM LODH
Pankaj Behari Saha – Appellant
Versus
State of Tripura – Respondent
JUDGMENT
1. The present writ petition is filed by the petitioner under Article 226 of the Constitution of India to issue a writ in the nature of certiorari or mandamus or appropriate writ or direction or order
(i) For enforcement of the fundamental rights of the petitioner guaranteed under Part-III of the Constitution of India.
(ii) Violation of Articles 14, 19(1) (g) and 21 of the Constitution of India.
(iii) Legality and validity of Notification dated 04.06.2018 issued by the Commissioner of Taxes, Government of Tripura in the purported exercise of powers under Section 85 of the TRIPURA VALUE ADDED TAX ACT , 2004 delegating the powers of the Commissioner of Taxes under Section 31 of the Act to all the Superintendent of taxes posted in Tax Audit Cell to be exercised within the State of Tripura with effect from 31.03.2018.
(iv) Notice No. F(1)/ST/TAX/AUDIT/UDP/2018/2723-24 dated 04.04.2018 issued by the Superintendent of Taxes, Tax Audit Cell, HQ, Gurkhabasti, Agartala in purported exercise of powers under section 31(1) of the Tripura VAT Act, 2004 directing the petitioner to produce or cause to be produced the accounts and documents relating to the turnover of sales and/or purchase f
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