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2013 (4) TMI 233 - HC - VAT and Sales TaxAmendment in West Bengal Taxation Tribunal Rules, 1998 - They claim that the amendments in Rule 28 would result in their suffering huge business losses. Rule 28 of the Rules providing for “Issue of country spirit only on payment of duty” was amended by notification no. 320-EX/O/1R-5/10 Sub-rule (2) of Rule 28 was substituted and sub-rule (3) thereof was deleted. Feeling aggrieved thereby, this writ petition was presented before this Court Held that - The business loss that the petitioners say they are suffering or likely to suffer, without any iota of doubt, is incidental to a levy i.e. payment of excise duty in terms of amended Rule 28. Thus, even an order for consideration of their grievance cannot be passed by this Court in view of the provisions of Section 5 of the Act. The contention of appellant based on Section 8 of the Act read with Rule 5 as aforesaid does not appeal to me to be acceptable. I find substance in the submission of respondent that even for an order for consideration of their grievance by the official respondents, this Court is not the proper forum. The writ petition stands dismissed, without costs.
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