9911796707
TMI Blog1990 (5) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... er the West Bengal Sales Tax Act, 1954, on January 21, 1983. It applied for eligibility certificate on March 23, 1983. The prayer was rejected by the Assistant Commissioner on March 30, 1985. That order was set aside and the matter was remanded to the Assistant Commissioner by an order dated August 17, 1987 passed by the Additional Commissioner. Thereafter upon a rehearing of the matter the Assistant Commissioner again rejected the application for eligibility certificate on September 26, 1988. The applicant preferred a revision against that order to the Additional Commissioner who by an order dated December 12, 1989 maintained the order of rejection although on a different ground. The Assistant Commissioner rejected the prayer for eligibili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Commissioner for a fresh order. The learned advocate for the applicant opposed the submission of the learned State Representative by saying that the Revenue should suffer for the lapses of the Additional Commissioner and the applicant may not be put into further difficulties by an order of remand. As regards the point taken by the Additional Commissioner for the first time he produced a certificate to the effect that the proprietor of M/s. Vivek Engineering Works was allowed by the tenants of the premises to use a table space and therefore the conclusion reached by the Additional Commissioner was not correct. The learned State Representative submitted that in fact the Additional Commissioner had caused an enquiry to be made throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han Shri S. K. Basu who heard the matter. The Commissioner of Commercial Taxes, West Bengal, will allot the matter to an Additional Commissioner selected by him for hearing this revision. The new Additional Commissioner who will hear and dispose of the Revision Case No. 635/ 88-89 will give fresh and adequate opportunity to the applicant for making their submissions not only on the points taken by the Assistant Commissioner, but also on the points taken by the Additional Commissioner in his order dated December 12, 1989 questioning the genuineness of M/s. Vivek Engineering Works. The applicant will be at liberty to produce materials before the new Additional Commissioner in support of their contentions. Accordingly, for the reasons stated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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