1994 (6) TMI 212

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....full by Mr. B.B. Ghosh, learned Advocate for the applicant and by Mr. S.N. Bose, learned advocate for the respondents. Arguments closed. This is an application under section 8 of the West Bengal Taxation Tribunal Act, 1987. The grievance of the applicant, R.K. Timber Co., relates to two appellate orders, each dated May 25, 1992 in appeal cases Nos. Nor-195 of 1989-90 and Nor-196 of 1989-90, ....

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....orders of assessment dated May 8, 1989 and May 11, 1989, the applicant preferred appeals before the respondent No. 2, Assistant Director, Entry Tax and that the appellate authority disposed of the appeals on May 25, 1992 in appeal cases Nos. Nor-195 of 1989-90 and Nor-196 of 1989-90, without considering even the appeal petitions in both these cases. The applicant alleges that the appellate orders ....

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.... the appeal petition. No reason has been given by the appellate authority for affirming the order of assessment made by the assessing officer. In the circumstances, the appellate orders dated May 25, 1992, in both the appeals are to be set aside and the appellate authority is to be asked to dispose of the two appeal petitions in both the cases, in accordance with law, after giving an opportunity t....