2003 (2) TMI 454

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..... a suo motu review proceeding and ultimately allowed a claim under section 8(1)(b) of the Central Sales Tax Act, 1956 "(the CST Act)" for Rs. 3,78,16,679.16 paise in place of original claim allowed for Rs. 3,75,77,937.16 paise. 3.. Being dissatisfied with the said order of review the petitioner preferred an appeal under the provisions of the CST Act read with section 79 of the West Bengal Sales Tax Act, 1994 "(the WBST Act)". 4.. By the order impugned herein, the appellate authority has dismissed the appeal on the ground that the petitioner not having preferred any appeal against the original order of assessment in accordance with the provisions contained in section 9(2) of the CST Act read with section 79 of the WBST Act it has deprived .....

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..... ch suo motu review. 8.. Mr. Gupta, the learned counsel appearing on behalf of the respondents on the other hand has seriously disputed the aforesaid contention of the learned advocate for the petitioner and has contended that the petitioner having accepted the original order of assessment by not preferring an appeal, cannot now be conferred with any right to challenge the order passed on review inasmuch as by such review, the original order of assessment has been reviewed not against the petitioner but in favour of the petitioner. In other words, Mr. Gupta contends that the original order of assessment having been accepted by the petitioner, he should not be permitted to challenge the order passed on review which is now less stringent. 9. .....

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..... ommercial Taxes to hear the aforesaid appeal treating it one under section 9(2) of the C.S.T. Act read with section 79 of the W.B.S.T. Act and to hear out the appeal on merit. I make it clear that I have otherwise not gone into the contentions raised by the petitioner in the Memorandum of Appeal before the Deputy Commissioner, Commercial Taxes. The Deputy Commissioner, Commercial Taxes, is directed to dispose of the appeal on merit positively within a month from the date of communication of this order. 12.. In the facts and circumstances of this case there will be however no order as to costs. 13.. All parties concerned are to act on a xeroxed certified copy within a week of this order upon usual undertaking. Application allowed.
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