TMI Blog1995 (6) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... der articles 226/227 of the Constitution of India in terms of the provisions of the Act of 1987 read with article 323B of the Constitution. The subject-matter is within the exclusive jurisdiction of this Tribunal, to which the jurisdiction of High Court has been barred. 2.. The facts of this case will appear from order dated September 22, 1992 passed by this Tribunal in RN-361(A) of 1992. The ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 989 effective from April 1, 1989, issued under the West Bengal Sales Tax Act, 1954. After the said order dated September 22, 1992 was passed by this Tribunal, the Commercial Tax Officer concerned made a communication under Memo No. 7512 dated December 16, 1992 to the applicant informing that her prayer for cancellation of registration certificate had been rejected by an order dated December 16, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e satisfied that the application can be finally disposed of without exchange of affidavits. 4.. The Assistant Commissioner, Shri T.K. Moitra, made a blunder by simply relying on Memo No. 16300-CT dated September 9, 1992 of the Public Relations Officer which was specifically prohibited by the order of this Tribunal dated September 22, 1992. It is possible that the Tribunal's order dated September ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of North Circle to assign the revision to an Assistant Commissioner other than Shri T.K. Moitra for fresh disposal in accordance with law. We reiterate that the Public Relations Officer's Memo No. 16300 CT dated September 9, 1992 is not binding on any quasi-judicial authority and should not be taken into account in disposing of this revision or any further revision therefrom. The quasi-judic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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