1999 (2) TMI 643

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....1987, in the nature of a writ application under article 226 of the Constitution of India. 2.. The facts are that an order of assessment was made by respondent No. 1 on June 26, 1996 in respect of the period of four quarters ending March 31, 1994 under the Bengal Finance (Sales Tax) Act, 1941. The applicant made an application for review of the order of assessment. Since that application was not....

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....plicant, submits that the authorities are generally unwilling to issue refund orders, for which reason several dealers had to move this Tribunal. He also submits that the present applicant had to move this Tribunal for a direction to dispose of the application for review of the order of assessment, and only then the order of review was made, but even thereafter the refund order was not issued. He ....

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....nature of installation of pump, repairing and maintenance of electrical works, construction, etc., and also supply of materials. The business is registered as a dealer under the 1941 Act.   6. During the hearing it was found that neither section 20(4) of the 1941 Act, nor rule 82 of the Bengal Sales Tax Rules, 1941 envisages a review by an officer who is successor-in-office. Rule 82 rather....