2008 (11) TMI 384

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....   --------------------------------------------------   The judgment of the court was delivered by   Dr. ARIJIT PASAYAT J.-Leave granted. The challenge in this appeal is to the order passed by a Division Bench of the Calcutta High Court summarily dismissing the writ petition filed by the petitioner under article 226 of the Constitution of India, 1950 (in short, "the Constitution....

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....he Schedule appended to the Taxes on Entry of Goods into the Calcutta Metropolitan Area Act, 1972 (in short, "the TEGMA Act") into the Calcutta Metropolitan Area from places outside the State for sale, use or consumption therein without payment of necessary entry tax and also forged documents thereby attracting action in terms of section 24(1)(a) and 24(1)(b) of the TEGMA Act besides criminal offe....

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....s submitted that the approach of the High Court is clearly erroneous. Several questions of importance were involved. The Tribunal did not examine the issues in the right perspective and came to abrupt conclusions contrary to the evidence on record. There is no appearance on behalf of the respondents in spite of service of notice. We find that the High Court has not dealt with the various stands ....