SRI DINANATH PRASAD SHAH vs THE STATE OF NAGALAND AND 8 ORS Advocate - GOVT ADV NL — WP(C)/69/2026

Case under Constitution of India Section 226. Disposed: Contested--Disposed Of on 05th May 2026.

Case disposed

CNR: GAHC020002992026

Filing Number

WP(C)/209/2026

Filing Date

04-May-2026

Registration No

WP(C)/69/2026

Registration Date

04-May-2026

Judge

Hon'ble Mr. Justice Kalyan Rai Surana

Coram

Hon'ble Mr. Justice Kalyan Rai Surana

Bench Type

Single Bench

Category

10120 - Other Tax matters. ( 120 )

Judicial Branch

Writ Section

Decision Date

05-May-2026

Nature of Disposal

Contested--Disposed Of

Last updated 09-Jun-2026

Acts & Sections

Constitution of India Section 226

Petitioner(s)

  1. 1.SRI DINANATH PRASAD SHAH

    Adv. D DAS SR. ADV.,M SOLO,M SOLO, ,LUCY WEO,M SOLO

Respondent(s)

  1. 1.THE STATE OF NAGALAND AND 8 ORS Advocate - GOVT ADV NL

  2. 2.THE COMMISSIONER OF STATE TAX

  3. 3.THE DEPUTY COMMISSIONER OF STATE TAXES

  4. 4.THE CERTIFICATE OFFICER

  5. 5.THE COMMISSIONER OF POLICE

  6. 6.THE DEPUTY COMMISSIONER OF POLICE (HQ)

  7. 7.THE DCP (Deputy Commissioner of Police), DIMAPUR

  8. 8.M/S SEHBAH ENTERPRISES

  9. 9.MR. IMNA YANGER IMCHEN

Case History

  1. Case disposedDisposed

  2. 05-May-2026

    Hon'ble Mr. Justice Kalyan Rai SuranaView PDF

    Case Summary: WP(C)/69/2026 Court Decision: The Gauhati High Court (Kohima Bench) disposed of the petition at the motion stage, staying the arrest warrant against petitioner Dinanath Prasad Shah for ten days. The court directed Shah to file a petition under Section 9 of the Bengal Public Demand Recovery Act, 1913 before the Certificate Officer within ten days, to challenge the sales tax demand on grounds including that the Power of Attorney with the deceased business owner became invalid upon the owner's death in 2016, thus eliminating any financial liability. The court clarified it made no substantive determination on the merits, leaving all issues for independent adjudication by the Certificate Officer. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 04-May-2026

    Case filed

    Registration No. WP(C)/69/2026

casestatus.in Summary

Case Summary: WP(C)/69/2026 Court Decision: The Gauhati High Court (Kohima Bench) disposed of the petition at the motion stage, staying the arrest warrant against petitioner Dinanath Prasad Shah for ten days. The court directed Shah to file a petition under Section 9 of the Bengal Public Demand Recovery Act, 1913 before the Certificate Officer within ten days, to challenge the sales tax demand on grounds including that the Power of Attorney with the deceased business owner became invalid upon the owner's death in 2016, thus eliminating any financial liability. The court clarified it made no substantive determination on the merits, leaving all issues for independent adjudication by the Certificate Officer. This case analysis is maintained by casestatus.in based on publicly available court records.

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