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Shiv Bhagwan Bagaria Versus Sales Tax Officer, Salt Lake Charge & Others

2016 (4) TMI 48 - CALCUTTA HIGH COURT

Suspension of electronic generation of C-forms - Rule 110B(1) of the West Bengal Value Added Tax Rules, 2005 - Held that:- the authorities who have found the alleged irregularities pertaining to the petitioning dealer had recommended the suspension of the electronic generation of the C-forms by the petitioner and the State says that the petitioner has been dodging notices from the officers of the Bureau of Investigation, no immediate order is issued for allowing the petitioner the facility of ge .....

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to the respondent authorities to thereafter indicate an appropriate decision as to whether the petitioning dealer would be entitled to generate C-forms online till an express order prohibiting the petitioner is passed by the appropriate authority. - Petition disposed of - WP No. 1293 of 2015 - Dated:- 14-3-2016 - Sanjib Banerjee, J. For the Appellant : Mr. S. K. Chakraborty, Adv. Mr. Piyal Gupta, Adv. Ms. Payal Verma, Adv For the Respondent : Mr. P K Dutt, Sr. Adv. Mr. P Dudheria, Adv ORDER The .....

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s submitted on behalf of the State that the order that was approved by the Special Commissioner was the proposal of the Deputy Commissioner, Sales Tax, Bureau of Investigation of October 21, 2014 which was approved as proposed by the Special Officer of the Bureau. The State stays that the Special Officer of the Bureau of Investigation enjoys the rank of an Additional Commissioner and it cannot be said that the Additional Commissioner s order was interfered with by a Senior Joint Commissioner as .....

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were recorded by the Deputy Commissioner, Sales Tax of the Bureau of Investigation and placed before the Special Officer of the Bureau. The Special Officer wrote in hand As proposed and appended his signature to the document with the date of October 21, 2014. Since the matter needed the approval of the Special Commissioner, Commercial Taxes, the file must have been forwarded to the office of the Special Commissioner. At such juncture, the file received the attention of the Senior Joint Commissi .....

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oint Commissioner, which would imply that it was the proposal of the Senior Joint Commissioner which was accepted. If the Special Commissioner were to accept the recommendation of the Special Officer in the Bureau of Investigation, the Special Commissioner would have penned through the proposal of the Senior Joint Commissioner or the Special Commissioner would have been more specific in indicating which proposal was approved by him for further action. The state of the notings in the file lead to .....

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