GUWAHATI, India, Feb. 2 -- Gauhati High Court issued the following order on Jan. 6:
1. Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Addl. AG, Assam appearing for all the respondents.
2. The challenge in the present writ petition is to an order dated 27-12-2012 passed by the Superintendent of Taxes, Khanapara Check Post, Guwahati, Assam, compounding the offence involved under Section 85(1)(n) of the Assam Value Added Tax Act, 2003 (in short the Act of 2003), exercising the delegated power under Section 89 of the Act of 2003 and requiring the petitioner to deposit an amount of Rs. 8,99,196/- (Rupees Eight Lakhs Ninety Nine Thousand One Hundred Ninety Six) by way of composition of the said offen...