1991 (1) TMI 429

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....n under section 8 of the West Bengal Taxation Tribunal Act, 1987 is directed against a revisional order passed on July 16, 1990 by the learned Additional Commissioner, Commercial Taxes, West Bengal, affirming an ex parte order passed by the learned Assistant Commissioner of Commercial Taxes, Bally Circle on July 18, 1989, rejecting the prayer of the applicants for granting of eligibility certifica....

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....der which is recited below: "The dealer has not appeared today. No petition has been filed praying for time. It appears the dealer is not interested in eligibility certificate. This petition for eligibility certificate is rejected. Inform." 3.. This order about rejection of the prayer for granting of eligibility certificate was affirmed in revision, as stated above. 4.. After hearing the ....

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....ntitled from getting the eligibility certificate as prayed for. As this has not been done, we have no other alternative but to send back the application dated January 4, 1989 by the applicants for grant of eligibility certificate on "remand" for disposal of the application in accordance with law in terms of rule 3(66a) of the Bengal Sales Tax Rules, 1941, on terms. In case the learned Assistant Co....

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....n fifteen days from this date a sum of Rs. 250 as costs in favour of the Commissioner of Commercial Taxes, West Bengal and to produce evidence of such deposit of costs by the applicants before the concerned Assistant Commissioner of Commercial Taxes. The impugned order dated July 18, 1989 passed by the learned Assistant Commissioner of Commercial Taxes, West Bengal and the revisional order dated J....