TMI Blog1994 (6) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. Arguments closed. This is an application under section 8 of the West Bengal Taxation Tribunal Act, 1987. The grievance of the applicant, R.K. Timber Co., relates to two appellate orders, each dated May 25, 1992 in appeal cases Nos. Nor-195 of 1989-90 and Nor-196 of 1989-90, confirming orders of assessment made by the assessing officer at the relevant check-post in respect of two consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, Assistant Director, Entry Tax and that the appellate authority disposed of the appeals on May 25, 1992 in appeal cases Nos. Nor-195 of 1989-90 and Nor-196 of 1989-90, without considering even the appeal petitions in both these cases. The applicant alleges that the appellate orders should be set aside as the appellate orders are merely guess-work without any reason and are not based on actual fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessing officer. In the circumstances, the appellate orders dated May 25, 1992, in both the appeals are to be set aside and the appellate authority is to be asked to dispose of the two appeal petitions in both the cases, in accordance with law, after giving an opportunity to the applicant of being heard. The application is accordingly allowed. The appellate orders dated May 25, 1992 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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