TaxTMI 
TaxTMI 
1988 (3) TMI 434
X X X X Extracts X X X X
X X X X Extracts X X X X
....rector, under article 226 of the Constitution of India, inter alia, praying, that the order dated 5th August, 1986, passed by the Assistant Commissioner, Commercial Taxes, Chowringhee Circle, on the 5th August, 1986, rejecting the application of the petitioner No. 1 dated 19th October, 1985, filed on 30th October, 1985, for renewal of "eligibility certificate" under rule 3(66) of the Bengal Sales ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the petitioner No. 1 for renewal of the eligibility certificate. It is to be noted that the petitioner No. 1 had already been granted E.C. for the preceding periods, by the predecessors-in-office of the said Assistant Commissioner. The petitioner has also prayed for quashing the order dated 18th November, 1986 a copy whereof is also annexed to the petition wherefrom it appears that on the bas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1986, a copy whereof is annexed to the petition, is liable to be quashed. I am making it quite clear that I have not gone into the truth or otherwise of the grounds on which the said application of the petitioner for renewal of eligibility certificate was rejected. Furthermore, it is also made clear that if the sales tax authorities are entitled to take any further or other steps against the petit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....inghee Circle, will fix a date for hearing of the petitioner's application for renewal of eligibility certificate and notify the petitioner with regard to the date so fixed. Similarly, the Commercial Tax Officer will also fix a date for hearing of the petitioner's application for issue of declaration forms and such dates for hearing should be fixed within eight weeks from the date of service of a ....