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SANGTEI ENTERPRISE AND ANR., SRI ZOSANGPUII vs. THE STATE OF ASSAM AND 6 ORS., THE COMMISSIONER OF STATE TAXES, THE COMMISSIONER OF POLICE, THE DY. COMMISSIONER OF POLICE, THE ASSTT. COMMISSIONER OF POLICE, THE OFFICER IN CHARGE, THE INVESTIGATION OFFICER
(Gauhati High Court)

Hon'ble Judges:

N. KOTISWAR SINGH
Pet. Counsel
A. K. Saraf
A. Goyal
A. Choudhury
Res. Counsel
D. Saikia
B. Choudhury

Petitioner / Applicant

SANGTEI ENTERPRISE AND ANR., SRI ZOSANGPUII
Respondent THE STATE OF ASSAM AND 6 ORS., THE COMMISSIONER OF STATE TAXES, THE COMMISSIONER OF POLICE, THE DY. COMMISSIONER OF POLICE, THE ASSTT. COMMISSIONER OF POLICE, THE OFFICER IN CHARGE, THE INVESTIGATION OFFICER
Court Gauhati High Court
State

Assam

Date Oct 25, 2019
Order No.

Case No. : WP(C) 7081/2019, 7082/2019, 7086/2019, 7091/2019, 7443/2019, 7083/2019, 6762/2019, 7096/2019, 7098/2019, 7088/2019, 7089/2019, 7095/2019, 7094/2019, 7092/2019, 7085/2019 And 6766/2019

Citation

2019(10) TAXREPLY 1774
Original Order
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ORDER

Heard Dr. A. K. Saraf, learned senior counsel assisted by Sri A. Goyal, Advocate, for the petitioners and Sri D. Saikia, learned senior counsel assisted by Mr. B. Choudhury, learned Standing Counsel, Taxes for the State respondents. 2. These petitions are taken up together, considering the commonality of the issues raised in these petitions. 3. Apparently a routine seizure of certain trucks by the police on suspicion of carrying articles without valid documents has spawned an important question of law by alleging that the police have acted without jurisdiction by usurping the role and jurisdiction of other law enforcing agencies. 4. Since the issues raised are primarily legal in nature, only the minimal facts may be adverted to. 5. In these petitions, most of the petitioners claim to be primarily proprietorship firms carrying on the business of sale and supply of arecanuts (betel nuts). All the petitioner firms are registered under the Assam Goods and Services Tax Ac....

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