Revenue's Challenge under Section 8, not Regulation 16: Court Dismisses Improper Application

The Court held that the revenue's challenge against the Board's order should be pursued under Section 8 of the West Bengal Taxation Tribunal Act, not through Regulation 16. The miscellaneous application seeking to quash the Board's order was deemed improper and not maintainable. The Court set aside the leave granted to the revenue, dismissing the application. Parties were directed to take appropriate legal action if advised, with no costs awarded in the disposal of the writ petition.

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Issues:
Challenge to order of Three Member Bench - I, West Bengal Taxation Tribunal granting leave to revenue to file a CAN application challenging Board's orders.

Analysis:
The petitioners challenged an order passed by the Three Member Bench of the West Bengal Taxation Tribunal granting leave to the revenue to file a CAN application challenging the orders of the Board. The petitioners contended that the revenue authority, seeking to challenge the Board's order, cannot do so by filing a Miscellaneous application but must file an application under Section 8 of the West Bengal Taxation Tribunal Act. The State argued that Regulation 16 of the Regulations allows for setting aside an order passed by an authority under the specified Act. The Court examined Regulation 16(1) and emphasized that it permits parties to seek relief during the pendency of proceedings, which is interim in nature.

The Court interpreted the term "setting aside" in Regulation 16(1) to mean annul or vacate, indicating that a party can file a miscellaneous application seeking to annul or vacate an order, with the relief being interim in nature. Section 8 of the Act empowers the tribunal to entertain challenges against orders passed by authorities under State Acts. The Court held that the relief sought by the revenue, to quash the Board's order, is final in nature and cannot be pursued through Regulation 16, as it is inconsistent with the Act. Therefore, the miscellaneous application filed by the revenue was deemed not maintainable, and the grant of leave by the tribunal was improper.

The Court concluded that challenges against orders of the Revisional Board should be made under the relevant provisions of the West Bengal Taxation Tribunal Act, not through Regulation 16 of the Regulations. Consequently, the Court set aside and quashed the leave granted to the revenue to file the application, dismissing the application as not maintainable. The judgment clarified that this decision does not prevent the parties from taking appropriate legal action if advised to do so. Finally, the writ petition was disposed of with no costs awarded, and parties were directed to receive a certified copy of the order promptly upon fulfilling legal requirements.

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