Page No.# 1/2 GAHC010138012025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3985/2025 MS HELLO PROJECTS AND MARKETING PVT LTD A COMPANY INCORPORATED UNDER THE PORVISIONS OF THE COMPANIES ACT 1956 REP BY THE ITS DIRECTOR SRI AJAY KUMAR SARAF AGED ABOUT 51 YEARS REGISTERED OFFICE AT M L NEHRU ROAD PAN BAZAR GUWAHATI ASSAM PIN 781001 VERSUS THE STATE OF ASSAM AND ORS REP BY THE PRINCIPAL SECRETARY TO THE GOVT OF ASSAM FINANCE DEPTT DISPUR GUWAHATI 2:THE COMMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI ASSAM 3:THE BOARD OF REVENUE REP BY THE CHAIRMAN OF BOARD OF REVENUE GOVT OF ASSAM GUWAHATI ASSAM 4:THE DEPUTY COMMISSIONER OF TAXES (APPEALS) GUWAHATI KAR BHAWAN DISPUR GUWAHATI ASSAM 5:THE SUPERINTENDENT OF TAXES UNIT A GUWAHATI ASSA Advocate for the Petitioner : MR. R K AGARWALA, MR H BETALA,E ODYUO,S BORO,P K KHAKHOLIA Advocate for the Respondent : SC, FINANCE AND TAXATION, SC. REVENUE Page No.# 2/2 BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 31.07.2025 Heard Shri H. Betela, learned counsel for the petitioner. Also heard Shri B. Choudhury, learned Standing Counsel, Finance (Taxation Department). Shri Betela, the learned counsel has submitted that the cause of action was with regard to non-constitution of the Assam Board of Revenue. However, after filing of the writ petition, the Board has been constituted and therefore he submits that there may not be any live cause of action to be adjudicated. In view of the above, the writ petition is dismissed as infructuous. JUDGE Comparing Assistant