TMI Blog2022 (4) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... ntains an expression pending disposal of the proceeding which shall be the guiding factor for deciding the nature of the relief which may be passed by the tribunal on a Miscellaneous application. On a plain reading of the said Regulation it is evident that the nature of the relief contemplated under clause (a) of Regulation 16(1) is a relief which is other than a final relief as the various mode of the relief specifically described in the said Regulation is followed by the aforesaid expression. The State revenue authority sought to quash the order dated August 10, 2018 passed by the Board, which is an order amenable to challenge under Section 8 of the Act. The relief sought for in the said application is final in nature for which recou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tribunal ) in RN-953 of 2021 whereby leave was granted to the revenue to file a CAN application challenging the orders of the Board. 2. The learned Advocate appearing for the petitioners submits that the petitioners filed an application being RN-953 of 2021 before the tribunal under Section 8 of the West Bengal Taxation Tribunal Act, 1987 (for short the Act ) praying for implementation of the order passed by the Revisional Board. In connection with such application, the State revenue authority took out an application under Regulation 16 of West Bengal Taxation Tribunal Regulations, 1989 (for short the Regulations ) pursuant to the leave granted by the tribunal praying for quashing or modifying the order dated August 10, 2018 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... party to a proceeding may make an application for grant, extension, discharge, variation or setting aside or interim order pending disposal of the proceeding. Thus, if a party to a proceeding before the tribunal is aggrieved by any order passed by such tribunal in course of the proceeding, such party can file a Miscellaneous Application before the tribunal but the same cannot be construed to be conferring a right upon the revenue to seek quashing of an order passed by the Revisional Board under the specified Act by filing a Miscellaneous application. 6. Clause (a) of Regulations 16(1) provides the nature of relief which may be sought for by a party and may be passed by the Tribunal on a miscellaneous application being filed. The said Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder any specified State Act and the tribunal while deciding the subject matter has the power to issue direction or pass such order as it may deem fit. Any contrary interpretation to the word setting aside would make the Regulation framed under the Act inconsistent with the provisions of the Act which is against the mandate of Section 4 of the Act. 8. The State revenue authority sought to quash the order dated August 10, 2018 passed by the Board, which is an order amenable to challenge under Section 8 of the Act. The relief sought for in the said application is final in nature for which recourse to Regulation 16 is not permissible for the reasons as stated hereinbefore. Thus, this court is of the considered view that the miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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