TMI Blog1992 (1) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... the month of September, 1990, the applicant received the first order for supply of cement to the Darjeeling Gorkha Hill Council (hereinafter called the DGHC for the sake of convenience) under a letter dated September 11, 1990. In pursuance of that order and subsequent orders, the applicant supplied cement to the DGHC on charging tax at 4 per cent under section 5(1)(cc) of the Bengal Finance (Sales Tax) Act, 1941 ( the Act of 1941 , in short) and submitted returns in accordance with law to the respondent No. 1 up to the month of March, 1991, which were accepted by the respondent No. 1 without any objection. On March 19, 1991, the respondent No. 1 paid a visit to the applicant s place of business, objected to the payment of tax at 4 per c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irections of this Tribunal on May 28, 1991 and June 19, 1991, the DGHC was joined in the application as respondent No. 3 and the State of West Bengal to be represented by the Chief Secretary to the Government of West Bengal was joined as the respondent No. 4 in the application. Notices of the application were sent to the respondents Nos. 3 and 4. The respondent No. 3 did not enter appearance in the case, though it is stated in the affidavitin-opposition filed for the respondents by one Additional Commissioner of Commercial Taxes, West Bengal that he was authorised by the other respondents also to affirm the affidavit-in-opposition on their behalf. Mr. T.N. De, the learned State Representative, has stated in the course of his arguments that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 15, 1991, whereafter section 5(1)(cc) was amended by inserting the words and figures. or the Darjeeling Gorkha Hill Council constituted under the Darjeeling Gorkha Hill Council Act, 1988 , after the words and figures, Road Transport Corporation Act, 1950 . 9.. The statement of objects and reasons behind this amendment is to extend the concessional rate of tax of 4 per cent on sales to DGHC. In view of this amendment Mr. Bose, the learned advocate for the applicant, does not want to say anything regarding the rate of tax to be paid by the DGHC since August 16, 1991. His only contention is that up to August 15, 1991, the DGHC is to be given the benefit of concessional rate of tax at 4 per cent as DGHC is a part of the Government, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Road Transport Corporation Act, 1950 (64 of 1950) , in section 5(1)(cc) of the Act of 1941 shows that the Corporation or undertaking must be set up by the Government under the Road Transport Corporation Act, 1950. The DGHC was not established by the Government under the Road Transport Corporation Act, 1950. As such, it cannot be a Corporation, as contended, in the alternative, by Mr. Bose. 10.. As for the contention of Mr. Bose that the Additional Commissioner of Commercial Taxes, Government of West Bengal was not authorised by the respondent No. 4 to swear the affidavit-in-opposition on behalf of the respondent No. 4, it is to be stated that nothing has been shown to us to controvert that the Additional Commissioner of Commercial Taxe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Bar Association, Siliguri, as communicated to the applicant by the respondent No. 1 under memo No. 31 dated April 3, 1991, is set aside. It is hereby declared that the DGHC is entitled to concessional rate of tax under section 5(1)(cc) of the Bengal Finance (Sales Tax) Act, 1941, up to August 15, 1991. The interim order passed on June 19, 1991, is made absolute. 13.. The application is, accordingly, disposed of. 14.. We make no order as to costs. 15.. Mr. T.N. De, the learned State Representative submits at this stage for stay of operation of this judgment for three months. Mr. Bose, the learned advocate for the applicant, verbally submits for continuance of the interim order passed by this Tribunal on June 19, 1991, in case any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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