1990 (12) TMI 318

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....learned Assistant Commissioner of Commercial Taxes, Siliguri Circle, rejecting the application of the applicantsdealers for renewal of the eligibility certificate (E.C.) for the period from April 1, 1987 to March 31, 1988. 3.. The case of the applicants is that the applicants carry on business of manufacturing polythene film, sheets and bags, which are notified goods under the Bengal Finance (Sales Tax) Act, 1941, in their small-scale industrial unit newly set-up at Siliguri. The applicants moved the learned Assistant Commissioner of Commercial Taxes, Siliguri Circle for granting them eligibility certificate. They were granted eligibility certificate for the period from October 27, 1985 to March 31, 1986. The eligibility certificate was ....

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....6, 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 including the ground of non-receipt of the copies of the reports of the learned Commercial Tax Officer dated September 16, 1988 and September 22, 1988, inspite of an application being made by them in the matter on July 20, 1990. 4.. Though the respondents have filed an affidavit-in-opposition, they have not denied the non-granting of copies of the reports of the learned Commercial Tax Officer, after visits by him on September 16, 1988 and September 22, 1988. 5.. After hearing the learned advocate for the ....