TaxTMI 
TaxTMI 
2000 (9) TMI 1010
X X X X Extracts X X X X
X X X X Extracts X X X X
....tioner No. 2 is a citizen of india and is one of the directors of the company. The company carries on business of manufacture and sale of various ferrous and non-ferrous items and is a registered dealer. The company was assessed by the Commercial Tax Officer, Lalbazar Charge, respondent No. 4 for four quarters ending on March 31, 1995 and additional tax amounting to Rs. 59,553.87 and interest amounting to Rs. 1,156 and demand notices were served accordingly. 3.. Against the said order an appeal was preferred on July 15, 1998 under section 20 of the West Bengal Sales Tax Act, 1941 before the Assistant Commissioner, Commercial Taxes, Chowringhee Circle, the respondent No. 3. It came up for hearing on August 4, 1999. The appeal was pending fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... August 13, 1999 the same was issued on September 16, 1999 and the petition for settlement was filed on September 8, 1999, i.e., before communication of the order to the petitioner. Hence, the order was passed against the petitioner without giving him any opportunity of hearing in respect of his application filed for settlement. 5.. An affidavit-in-opposition was filed on behalf of the respondents denying all material allegations made out in the application under section 8 of the West Bengal Taxation Tribunal Act filed by the petitioner. It is alleged that the appeal Case No. A-147/LB/CH 98-99 was fixed for final hearing on August 4, 1999 but on that date neither the petitioner nor any authorised representative of the petitioner appeared f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of those documents are made annexure "B" but for no bona fide reason the instant appeal was taken up for ex parte disposal and was disposed of arbitrarily without giving opportunity to the petitioner of being heard. 7.. The only point for consideration, therefore, is if the petitioner is to be given the opportunity of the benefit of the form No. 1 submitted under the West Bengal Sales Tax (Settlement of Dispute) Act, which came into force on and from July 1, 1999. 8.. It is submitted on behalf of the petitioner that the respondents already accepted the application under form No. 1 for settling the dispute as required under the West Bengal Sales Tax (Settlement of Dispute) Act. In other two appeal cases which were pending for decision on t....