TMI Blog1991 (2) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1, the Commercial Tax Officer, Esplanade Charge, addressed a letter to the applicant No. 1, the company, inviting its attention to the amendments made to the definition of the word, "dealer" in the Bengal Finance (Sales Tax) Act, 1941 (hereinafter called "the Act of 1941" for the sake of convenience) by the West Bengal Act 5 of 1987 and requested the company to appear before him personally or through authorised agent on August 11, 1987 with relevant documents and books of account for determining the amount of tax payable under section 4(2) of the Act of 1941, as he was satisfied that the company had a huge casual sale in each year for considerable periods. It was stated in that letter that the letter was according to the information whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices under sections 11 and 14(1) of the Act of 1941, asking the applicants to furnish on the dates specified in these notices the statement of sales supported by declaration in form No. XXIV and form No. XXIVA in respect of their claims for exemption, if any, under the provisions of the Act of 1941. These notices were sent separately for each of the years from April 1, 1981 to March 31, 1987 and for the subsequent period up to November 24, 1987. Being aggrieved by this order dated February 25, 1988 and the issuance of these notices the applicants filed a writ petition in the High Court, Calcutta, for setting aside the impugned order dated February 25, 1988 of the respondent No. 1 as well as the notices dated March 8, 1988 sent by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order dated February 25, 1988 the learned Commercial Tax Officer had mentioned that on January 21, 1988, the company through its representative filed a memorandum denying the liability to pay tax under the Act and contended that the company was not a dealer and hence the application for registration filed on November 25, 1987 should be treated as withdrawn. In the circumstances, the learned Commercial Tax Officer ought not to have passed the impugned order and ought not to have issued the impugned notices under sections 11 and 14(1) of the Act of 1941, without first coming to a conclusion as to whether the applicant-company was "dealer" under the Act of 1941 and was liable to be taxed under that Act. Without disposing of the points raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of the notices are accordingly set aside. Interim order, if any, is vacated. The learned Commercial Tax Officer concerned will determine, after giving the applicants an opportunity of being heard, as to whether the applicants are liable to pay tax under the Act of 1941 and if the learned Commercial Tax Officer is of the opinion that the applicants are liable to pay tax under the Act of 1941, he will proceed against the applicants in accordance with law and will be at liberty to pass order for assessment of tax under the Act of 1941 in respect of the applicants for any period, which will not be earlier than April 1, 1981 and there will be no question of any limitation for making the assessment of tax under the Act of 1941 for any su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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