1991 (1) TMI 397

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....decline to consider and admit the declaration produced at the revisionsal stage? 2.. Whether in the circumstances and the facts of the case it was correct and legal for the Tribunal to hold that reasonable opportunity of being heard had been allowed to the petitioner before making the assessment to the best of his judgment by the learned Commercial Tax Officer? and 3.. Whether the circumstances relied upon by the learned Assistant Commissioner could support the determination of the gross turnover and the taxable sales of the assessee-dealer under section 11(1) of the Act at the figures of Rs. 9,00,000 and Rs. 7,07,806, respectively. The reference has subsequently been transferred to this Tribunal for disposal under section 15 of the Wes....

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....ion under section 5(2)(a)(ii) of the Act was not justified. Being aggrieved, the applicant preferred a revision before the West Bengal Commercial Taxes Tribunal. The revision succeeded in part, though the Commercial Taxes Tribunal observed that the Tribunal agreed with the learned Assistant Commissioner and the learned Commercial Tax Officer that the ex parte assessment was made after allowing reasonable opportunity of being heard and had further agreed with the views of the learned Commercial Tax Officer and the appellate authority for not allowing any deduction under section 5(2)(a)(ii) of the Act of 1941 for alleged sales to registered dealers. After this decision of the West Bengal Commercial Taxes Tribunal, there was another attempt by....