Page No.# 1/5 GAHC010208522024 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WA/135/2025 NILADHAR DEKA S/O LATE LAHBAR DEKA RESIDENT OF HOUSE NO 191 A RUB NAGAR, PS PALTAN BAZAR, DIST KAMRUP ASSAM 781032 VERSUS DILIP CHANDRA KALITA AND 4 ORS S/O LATE KAMALA KANTA KALITA, RESIDENT OF NOONMATI, GOPAL NAGAR, RAM NAGAR, BYE LANE NO. 1, PO AND PS NOONMATI, GUWAHATI 781020, DIST KAMRUP M ASSAM 2:THE STATE OF ASSAM REP. BY THE CHIEF SECRETARY TO THE GOVT OF ASSAM DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSAM 3:THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM FINANCE(TAXATION) DEPTT DISPUR GUWAHATI- 781006 P.O- ASSAM SACHIVALAYA DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSAM 4:THE COMMISSIONER OF TAXES GUWAHATI UNIT -D Page No.# 2/5 KAR BHAWAN DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSAM 5:THE ASSISTANT COMMISSIONER OF TAXES GUWAHATI UNIT -D KAR BHAWAN DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSA Advocate for the Petitioner : MR B D DAS, MR H K SARMA,MR J LOTHA Advocate for the Respondent : , SC, TAXATION,S SHAHI(R-1),MR. S SAHU (R-1) Linked Case : I.A.(Civil)/3140/2024 NILADHAR DEKA S/O LATE LAHBAR DEKA RESIDENT OF HOUSE NO 191 A RUB NAGAR PS PALTAN BAZAR DIST KAMRUP ASSAM 781032 VERSUS DILIP CHANDRA KALITA AND 4 ORS S/O LATE KAMALA KANTA KALITA RESIDENT OF NOONMATI GOPAL NAGAR RAM NAGAR BYE LANE NO. 1 PO AND PS NOONMATI GUWAHATI 781020 DIST KAMRUP M ASSAM 2:THE STATE OF ASSAM REP. BY THE CHIEF SECRETARY TO THE GOVT OF ASSAM Page No.# 3/5 DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSAM 3:THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM FINANCE(TAXATION) DEPTT DISPUR GUWAHATI- 781006 P.O- ASSAM SACHIVALAYA DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSAM 4:THE COMMISSIONER OF TAXES GUWAHATI UNIT -D KAR BHAWAN DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSAM 5:THE ASSISTANT COMMISSIONER OF TAXES GUWAHATI UNIT -D KAR BHAWAN DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSAM ------------ Advocate for : MR B D DAS Advocate for : GA ASSAM appearing for DILIP CHANDRA KALITA AND 4 ORS Linked Case : I.A.(Civil)/1243/2025 NILADHAR DEKA S/O LATE LAHBAR DEKA RESIDENT OF HOUSE NO 191 A RUB NAGAR PS PALTAN BAZAR DIST KAMRUP ASSAM 781032 Page No.# 4/5 VERSUS DILIP CHANDRA KALITA AND 4 ORS S/O LATE KAMALA KANTA KALITA RESIDENT OF NOONMATI GOPAL NAGAR RAM NAGAR BYE LANE NO. 1 PO AND PS NOONMATI GUWAHATI 781020 DIST KAMRUP M ASSAM 2:THE STATE OF ASSAM REP. BY THE CHIEF SECRETARY TO THE GOVT OF ASSAM DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSAM 3:THE COMMISSIONER AND SECRETARY TO THE GOVT OF ASSAM FINANCE(TAXATION) DEPTT DISPUR GUWAHATI- 781006 P.O- ASSAM SACHIVALAYA DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSAM 4:THE COMMISSIONER OF TAXES GUWAHATI UNIT -D KAR BHAWAN DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSAM 5:THE ASSISTANT COMMISSIONER OF TAXES GUWAHATI UNIT -D KAR BHAWAN DISPUR GUWAHATI- 781006 DIST- KAMRUP(M) ASSAM ------------ Page No.# 5/5 For petitioner/appellant(s) : Mr. B.D. Das, Sr. Advocate Mr. J. Lotha, Advocate For respondent(s) : Mr. S. Sahu, Advocate Mr. B. Gogoi, SC, Taxation – BEFORE – HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE KAUSHIK GOSWAMI 09.05.2025 (Vijay Bishnoi, CJ) Issue notice, returnable in Six weeks. Mr. S. Sahu, learned counsel has put in appearance and accepted notice on behalf of respondent No. 1, while Mr. B. Gogoi, learned Standing counsel, Taxation Department, has accepted notice on behalf of respondent Nos. 2 to 5. Hence, service of notice upon the respondents is complete. List for admission after four weeks. In the meantime, learned counsel appearing for the respective respondents may file their counter affidavit, if desired so. JUDGE CHIEF JUSTICE Comparing Assistant