1996 (2) TMI 522

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....16 of the West Bengal Taxation Tribunal Act, 1987. By this application, the applicant prays for a review of order dated February 23, 1996 passed by us in RN-23 of 1996, directing the respondents not to realise the demand of penalty of Rs. 70,000 till disposal of the main application, provided the applicant makes a deposit of Rs. 35,000 in cash as security in favour of the Commissioner of Commercia....

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....recovery proceeding to continue during the pendency of the appeal. In paragraphs 5 and 6 of the review application it is stated that the order may be reviewed both on the ground of mistake apparent from the record and also for rectification of the mistake. Several decisions are mentioned in the review application, out of which Mr. Sambhu Nath Dey, learned advocate for the applicant, has referred t....

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....econd part of clause (b) of section 8(7) is a general provision which is clearly relatable also to a case of penalty. Apart from that, this Tribunal, being of co-ordinate jurisdiction of the High Court in the matters of petitions under articles 226 and 227 of the Constitution of India and by virtue of the provisions of the West Bengal Taxation Tribunal Act, 1987 read with article 323B of the Const....