M/S Khan Enterprise Alias Js Enterprise And Anr vs. The State Of Assam And Anr
Held
The Court considered the submission made by the learned counsel for the petitioners that the matter had become infructuous due to the efflux of time. After hearing the learned counsel for the respondents as well, the Court accepted the submission that the writ petition had become infructuous. Consequently, the Court ordered the dismissal of the writ petition on this ground. The reasoning behind the infructuousness, such as the passage of time rendering the relief sought unattainable or irrelevant, is not elaborated upon. The ratio decidendi is that a writ petition, if rendered infructuous by the passage of time, will be dismissed. No specific operative directions were issued other than the dismissal.
Facts
The petitioners, M/s Khan Enterprise Alias JS Enterprise and M/s E NT Enterprise Alias MS Tewary Enterprise, filed a writ petition before the Gauhati High Court. The respondents were the State of Assam, represented by the Commissioner and Secretary to the Government of Assam, Education (Elementary) Department, and the Mission Director, Samagra Siksha, Axom. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The core of the dispute, the order or action under challenge, and the authority that passed it are not explicitly stated.
Key Issues
1. Whether the writ petition has become infructuous due to the efflux of time, as submitted by the petitioner's counsel? (Question of fact) Petitioner's Contention: The petitioner's counsel, Shri B. Purkayastha, submitted that the matter has become infructuous due to the efflux of time. No specific legal provisions or precedents were cited in support of this submission. Respondent's Contention: The respondents, represented by Shri B. Deka, learned Standing Counsel, Elementary Education Department, and Shri G. Bokolial, learned State Counsel, were heard. Their specific arguments or contentions regarding the infructuousness of the petition are not recorded in the judgment.
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Page No.# 1/2 GAHC010211032025
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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5483/2025 M/S KHAN ENTERPRISE ALIAS JS ENTERPRISE AND ANR GST NO. 18BOEPK6844P3Z5, SSVR NO. 18041939, MSME NO. AS-040001077, A PROPRIETORSHIP FIRM REPRESENTED BY ITS PROPRIETOR TAHER UDDIN KHAN, SON OF SHUTU KHAN, R/O VILL- BHARALIPARA PART- I, P.O. NASATRA, SUB-DIST. SRIJANGRAM DIST. BONGAIGAON, ASSAM, PIN- 783384. 2: M/S E NT ENTERPRISE ALIAS MS TEWARY ENTERPRISE GST-18AMFPA9387B2Z1 SSVR-18011690M NSNE- AS 190001468
A PROPRIETORSHIP FIRM REPRESENTED BY ITS PROPRIETOR ERFAN ALI AGED ABOUT 41 YEARS R/O DOTMA PT.I P.O. DOTMA DIST. KOKRAJHAR ASSAM PIN-78334 VERSUS THE STATE OF ASSAM AND ANR REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, EDUCATION (ELEMENTARY) DEPARTMENT, DISPUR, GUWAHATI-781006. 2:THE MISSION DIRECTOR SAMAGRA SIKSHA AXOM KAHILIPARA GUWAHATI- 781019 Advocate for the Petitioner : MR. B PURKAYASTHA, MR. S SUTRADHAR
Page No.# 2/2 Advocate for the Respondent : SC, ELEM. EDU, SC, SSA
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