TMI Blog2016 (4) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... of Investigation at the beginning of working hours on March 17, 2016 and, failing the Special Officer’s presence on March 17, 2016, at the opening of office hours on March 18, 2016. The Special Officer will afford the petitioner or a duly authorised agent of the petitioner a hearing as to the perceived irregularities recorded at page 37 of the petition. It will be open 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. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at page 37 of the papers. It appears from page 37 of the papers, that the facts pertaining to Heritage Overseas Corporation and Hisdusthan Trading Company 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 Commissioner, Kolkata South Circle who also prepared a note, possibly for the Special Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cility of the dealers as suggested by the Deputy Commissioner and accepted and recommended by the Special officer, Bureau of Investigation. However, since it is evident 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 generating C-forms online without the petitioner or a duly authorised representative calling on the Special Officer of the Bureau of Investigation at the beginning of working hours on March 17, 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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