TMI Blog2008 (11) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... ficials for loss of reputation? Held that:- The High Court has not dealt with the various stands taken by the appellants. It has come to an abrupt conclusion that the Tribunal has dealt with the matter extensively. The issues raised by the appellants were not without substance. It is another thing whether the same would have been accepted. The manner in which the High Court has summarily dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent had filed an application under section 8 of the West Bengal Taxation Tribunal Act, 1987 (in short, "the Act") in the nature of an application under article 226 of the Constitution. The question raised was whether a certain amount collected from the respondents in view of assessment or otherwise as entry tax should be refunded along with interest, and the documents seized on May 26, 1992 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted the stand of the respondent that he was being harassed and the entire exercise of seizure and the collection of tax was without legal sanction. The appellants preferred a writ petition before the High Court. As noted above, the High Court disposed of the writ petition holding as follows: "Having heard the learned advocate for the petitioners and after going through the materials on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants were not without substance. It is another thing whether the same would have been accepted. The manner in which the High Court has summarily dismissed the writ petition cannot be countenanced. Accordingly, we set aside the impugned order of the High Court and remit the matter to it for fresh consideration in accordance with law. We make it clear that we have not expressed any opinion on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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