2024 (12) TMI 4

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....r.P.C. is filed for quashing and setting aside the CR Case No. 1140c/2011 registered under Section 85 (1) (f) (g) (h) (n) and (s) of the Assam Value Added Tax Act, 2003 read with Section 9 (2A) of the Central Sales Tax Act 1956 and Section 9 of the Assam Entry Tax Act, 2008 pending for trial before the Court of learned Chief Judicial Magistrate, Kamrup, Guwahati. The further challenge is an order dated 27.04.2011 passed by the learned Chief Judicial Magistrate, Kamrup, Guwahati, whereby cognizance was taken against the petitioners and order dated 13.09.2012, whereby the learned trial Court rejected the prayer of the petitioners for representation by their advocate. 3. It is on record that a complaint was filed by the Superintendent of Tax,....

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....or adjournment which was also allowed fixing the matter on 06.04.2013 and thereafter, the present applications are filed. 6. This Court under its order dated 29.04.2013, stayed the further proceeding of C.R. Case No. 1140c/2011 pending before the learned Chief Judicial Magistrate, Kamrup, Guwahati. 7. There is undisputed material on record inasmuch as it is the case of the petitioners that a demand notice was issued to the petitioner firm on 06.10.2010 by the Certificate Officer (Taxation) Karmup, Guwahati and by the said demand notice, the petitioners were directed to pay an amount of Rs. 1 Crore per month toward realization of recovery of default amount against certain bakijai cases totaling of Rs. 4,52,67,839/- out of which the petitio....

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....nsent of the concerned authorities to make balance payment in installments. 10. As per the pleading of this petition, the petitioner continuously paid the disputed demand as per order dated 29.04.2011 by this Court and in the aforesaid backdrop, the proceeding before the Chief Judicial Magistrate was challenged. 11. None appears for the petitioner or the Taxation department to address the legal issues as well as the factual backgrounds and this matter is pending since the year 2011. In the aforesaid backdrop, this Court has decided to enter upon the merit of the case on the basis of material available on record inasmuch as the fundamental challenge is the proceeding initiated by the Magistrate. 12. From the record of proceeding, it is se....