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TMI Blog1990 (4) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... fructuous and accordingly these new prayers had to be made. He contended that the Steel Authorities should be held to be a State under article 12 of the Constitution and the application for amendment should be taken to be maintainable because of the alleged arbitrary actions on the part of those Steel Authorities. The real dispute involves non-acceptance on the part of the Steel Authorities of three declaration forms furnished by the applicants. It is alleged that the Steel Authorities have arbitrarily refused to accept those forms, although such forms could be produced before the assessing authority till the time of assessment. It is also alleged that no opportunity of being heard was given to the applicants by the Steel Authorities before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een based. He further submitted that the affidavit-in-opposition to the main application was filed on behalf of respondents 3 and 5 in December, 1989, but the present application for amendment was filed on April 7, 1990. Accordingly, the application was filed after expiry of the period prescribed in sub-section (2) of section 8 of the West Bengal Taxation Tribunal Act, 1987, namely 60 days from the date of accrual of cause of action. Having considered the impugned application for amendment and having regard to the submissions made on behalf of the applicants and the respondents, we find that for all purposes the present application is nothing but a new application with new prayers. Therefore, the application is undoubtedly barred by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 of the Constitution filed in the High Court on December 23, 1988. It has subsequently been transferred to this Tribunal in view of the provisions of the West Bengal Taxation Tribunal Act, 1987, for disposal. The main grievance of the applicant in the writ application is that in respect of sales for the year 1985 three declaration forms filed by the applicant with the respondents 1, 2 and 4 were returned for inadequate and improper reasons and apprehending that these may result in assessment at a higher rate, the applicant chose to file the application under article 226. In the application the substantive prayer is for refund of a sum of Rs. 63,323.83, which sum, according to the applicant, was exempt from liability in view of the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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