TaxTMI 
TaxTMI 
1999 (4) TMI 594
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....al Taxation Tribunal Act, 1987 which is in the nature of an application under articles 226 and 227 of the Constitution of India. 2.. There was an order of assessment for the period of 12 months ending June 30, 1982 under the West Bengal Sales Tax Act, 1954 which was passed on May 29, 1986. After consideration of the relevant provision in the 1954 Act and Rules framed under that Act, we are satisf....
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....d by limitation and that was the finding of respondent No. 2 by his order dated October 26, 1990. That finding was upheld by the West Bengal Commercial Taxes Appellate and Revisional Board by order dated January 1, 1999 when the applicant-dealer moved the Board in a revision application. 3.. The case of the applicant is that the demand notice in form VII in this case did not allow 30 days' time f....
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....here was a violation of rule 25. 5.. In the circumstances, the demand notice by which September 29, 1986 was fixed for payment, the appellate order dated October 26, 1990 and the revisional order of the Board dated January 1, 1999 are all quashed. 6.. It has been repeatedly held by this Tribunal in a number of cases that such invalidity in the demand notice does not vitiate the order of assessme....