1990 (12) TMI 318

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the applicants and the learned State Representative. 2.. This application under section 8 of the West Bengal Taxation Tribunal Act, 1987 is directed against an order of the learned Addl. Commissioner of Commercial Taxes, Siliguri, West Bengal on July 2, 1990, affirming an order passed on September 28, 1988 by the learned Assistant Commissioner of Commercial Taxes, Siliguri Circle, rejecting th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ircle on the basis of some inspection by the learned Assistant Commissioner himself on August 20, 1988 as well as inspection by the learned Commercial Tax Officer, Siliguri under order of the learned Assistant Commissioner of Commercial Taxes, Siliguri Circle. The impugned order dated September 28, 1988 passed by the learned Assistant Commissioner, Commercial Taxes, Siliguri Circle showed that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lity certificate for the period from April 1, 1987 to March 31, 1988. Unfortunately, the applicants have not been provided with copies of the reports dated September 16, 1988 and September 22, 1988. The applicants have prayed for setting aside the impugned orders of the learned Assistant Commissioner as well as the learned Additional Commissioner of Commercial Taxes, West Bengal on several grounds....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the applicants before application for renewal of eligibility certificate is finally disposed of. In the circumstances, we have no other alternative than to direct a remand of the matter to the learned Assistant Commissioner of Commercial Taxes, Siliguri Circle for a rehearing of the question of renewal of eligibility certificate for the period from April 1, 1987 to March 31, 1988, after giving....