Page No.# 1/3 GAHC010285882025 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Review.Pet./17/2026 M/S SHIVAM PIPE INDUSTRIES, , A PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 6TH FLOOR, SRI KAMAKHYA TOWER, CHRISTIAN BASTI, G. S. ROAD, GUWAHATI-781005, ASSAM AND MANUFACTURING UNIT AT NO.2 DAGAON, PUB-KACHARI MAHAL, KAMALPUR, DISTRICT- KAMRUP, ASSAM, REPRESENTED BY ONE OF ITS PARTNERS, SRI DILIP KUMAR GOENKA, AGED ABOUT 53 YEARS, S/O SRI MANGILAL GOENKA. VERSUS THE STATE OF ASSAM AND 4 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, DEPARTMENT OF INDUSTRIES AND COMMERCE, DISPUR781006, ASSAM. 2:THE ASSAM INDUSTRIAL DEVELOPMENT CORPORATION R.G. BARUA ROAD GUWAHATI 781024 REPRESENTED BY ITS MANAGING DIRECTOR. 3:THE MANAGING DIRECTOR THE ASSAM INDUSTRIAL DEVELOPMENT CORPORATION R.G. BARUA ROAD GUWAHATI - 781024. 4:THE COMMISSIONER OF TAXES ASSAM DISPUR GUWAHATI781006 5:THAT STATE LEVEL COMMITTEE R..G. BARUA ROAD GUWAHATI - 78102 Page No.# 2/3 Advocate for the Petitioner : MR. O P BHATI, MR. R BHAGAWATI,S. K. GUPTA,MR. P SARMA,MR T C DAS Advocate for the Respondent : GA, ASSAM, SC, TAXES Linked Case : WP(C)/6108/2024 M/S SHIVAM PIPE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACEOF BUSINESS AT 6TH FLOOR SRI KAMAKHYA TOWER CHRISTIAN BASTI G.S.ROAD GUWAHATI- 781005 ASSAM AND MANUFACTURING UNIT AT NO.2 DAGAON PUB-KACHARI MAHAL KAMALPUR DISTRICT- KAMRUP ASSAM REPRESENTED BY ONE OF ITS PARTNERS SRI DILIP KUMAR GOENKA AGED ABOUT 52 YEARS SON OF SRI MANGILAL GOENKA VERSUS THE STATE OF ASSAM AND 4 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM DEPARTMENT OF INDUSTRIES AND COMMERCE DISPUR- 781006 ASSAM 2:THE ASSAM INDUSTRIAL DEVELOPMENT CORPORATION R.G. BARUA ROAD GUWAHATI- 781024 REPRESENTED BY ITS MANAGING DIRECTOR 3:THE MANAGING DIRECTOR THE ASSAM INDUSTRIAL DEVELOPMENT CORPORATION R.G. BARUA ROAD GUWAHATI- 781024 Page No.# 3/3 4:THE COMMISSIONER OF TAXES ASSAM DISPUR GUWAHATI- 781006 5:THAT STATE LEVEL COMMITTEE R.G. BARUA ROAD GUWAHATI- 781024 ------------ Advocate for the applicant(s): Mr. OP Bhati Advocate for the respondent(s): Mr. D Nath, Senior Govt. Advocate B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH ORDER 30.03.2026 List this matter again on 19.05.2026. JUDGE Comparing Assistant