1988 (3) TMI 434

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....agiree Polyolefins Pvt. Ltd., and its Director, 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 certificat....

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....rounds for rejection of the application 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 p....

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.... Taxes, Chowringhee Circle, dated 5th August, 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 tak....

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.... The Assistant Commissioner of Commercial Taxes, Chowringhee 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 f....