GAHC010125572017 2025:GAU-AS:10822 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/1861/2017 ANAMIKA MOTORS GAR ALI ROAD, SHANKARPUR JORHAT- 785014, ASSAM A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT, 1932 AND HAVING ITS PRINCIPLE PLACE OF BUSINESS AT JORHAT, ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY SRI RAJENDAR KUMAR GOYAL, THE MANAGING PARTNER OF THE PETITIONER FIRM.

VERSUS THE STATE OF ASSAM and 3 ORS.

REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, DEPARTMENT OF FINANCE AND TAXATION, DISPUR, GUWAHATI- 781006.

2:THE COMMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI- 781006.

3:THE SUPERINTENDENT OF TAXES JORHAT UNIT JORHAT

4:THE UNION OF INDIA REP. BY THE SECRETARY TOT HE GOVT. OF INDIA MINISTRY OF FINANCE NORTH BLOCK CABINET SECRETARIAT RAISINA HILLS NEW DELHI - 11000 Advocate for the Petitioner : MR.S P SHARMA, DR.ASHOK SARAF,MR.P BARUAH,MR.P DAS,MR.Z ISLAM Advocate for the Respondent : ASSTT.S.G.I., SC, FINANCE & TAXATION Linked Case : WP(C)/1860/2017 ANAMIKA MOTORS GAR ALI ROAD SHANKARPUR JORHAT- 785014 ASSAM A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT

1932 AND HAVING ITS PRINCIPLE PLACE OF BUSINESS AT JORHAT ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY SRI RAJENDAR KUMAR GOYAL THE MANAGING PARTNER OF THE PETITIONER FIRM.

VERSUS THE STATE OF ASSAM and 3 ORS.

REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM DEPARTMENT OF FINANCE AND TAXATION DISPUR GUWAHATI - 781006.

2:THE COMMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI -

781006.

3:THE SUPERINTENDENT OF TAXES JORHAT UNIT JORHAT

4:THE UNION OF INDIA REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE NORTH BLOCK CABINET SECRETARIAT RAISINA HILL NEW DELHI- 110001.

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Advocate for : MR.S P SHARMA Advocate for : appearing for THE STATE OF ASSAM and 3 ORS.

Linked Case : WP(C)/1854/2017 ANAMIKA MOTORSJORHAT- 785014 ASSAM A PARTNERSHIP ACT

1932 AND HAVING ITS PRINCIPLE PLACE OF BUSINESS AT JORHAT ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY BY SRI RAJENDAR KUMAR GOYAL THE MANAGING PARTNER OF THE PETITIONER FIRM.

VERSUS THE STATE OF ASSAM and 3 ORS.

REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM DEPARTMENT OF FINANCE AND TAXATION DISPUR GUWAHATI - 781006.

2:THE COMMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI –

781006

3:THE SUPERINTENDENT OF TAXES JORHAT UNIT JORHAT

4:THE UNION OF INDIA REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE NORTH BLOCK CABINET SECRETARIAT RAISINA HILL NEW DELHI- 110001 ------------

Advocate for : MR.P BARUAH Advocate for : ASSTT.S.G.I. appearing for THE STATE OF ASSAM and 3 ORS.

Linked Case : WP(C)/1853/2017 ANAMIKA MOTORSGAR ALI ROAD SHANKARPUR JORHAT- 785014 ASSAM A PARTNERSHIP ACT

1932 AND HAVING ITS PRINCIPLE PLACE OF BUSINESS AT JORHAT ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY BY SRI RAJENDAR KUMAR GOYAL THE MANAGING PARTNER OF THE PETITIONER FIRM.

VERSUS THE STATE OF ASSAM and 3 ORS.

REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM DEPARTMENT OF FINANCE AND TAXATION DISPUR GUWAHATI - 781006.

2:THE COMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI - 781006.

3:THE SUPERINTENDENT OF TAXES JORHAT UNIT JORHAT.

4:UNION OF INDIA REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE NORTH BLOCK CABINET SECRETARIAT RAISINA HILL NEW DELHI- 110001.

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Advocate for : MR.Z ISLAM Advocate for : appearing for THE STATE OF ASSAM and 3 ORS.

:::BEFORE:::

HON’BLE MR. JUSTICE N. UNNI KRISHNAN NAIR Date of hearing : 31-07-2025 Date of Judgment: 31-07-2025 Judgment & Order(Oral)

Heard Dr. Ashok Saraf, learned senior counsel, assisted by Mr. P. Baruah, learned counsel, appearing on behalf of the petitioner, in all these 4(four) writ petitions. Also heard Mr. B. Choudhury, learned standing counsel, Finance &

Taxation Department, appearing on behalf of respondents No. 1, 2 & 3.

2. The petitioner, herein, by way of instituting the writ petitions being WP(c)1853/2017, WP(c)1854/2017, WP(c)1860/2017, and WP(c