1998 (8) TMI 589

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....his is an application under section 8 of the West Bengal Taxation Tribunal Act, 1987 in the nature of an application under articles 226 and 227 of the Constitution of India.   2.. The application arises out of an order of assessment dated June 3, 1997 for the period of 12 months ending March 31, 1995 under the West Bengal Sales Tax Act, 1954 and the appellate order dated February 25, 1998 ....

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....ding of the authorities that it comes under Notification No. 790-F.T. dated April 2, 1957 and No. 763-F.T. dated March 29, 1994. 3.. But the applicants have not moved the West Bengal Commercial Taxes Appellate and Revisional Board in revision according to the statutory provisions in the 1954 Act. Dr. D. Pal, learned counsel appearing for the applicants, submits that the application may be enter....

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....he product. Of course, the proviso should also be interpreted. 5.. Accordingly, in our opinion, this is a fit case where the applicants ought to exhaust the revisional remedy before the West Bengal Commercial Taxes Appellate and Revisional Board. Dr. Pal, learned counsel for the applicant-company, has submitted that if the applicant-company is asked to exhaust the remedy of revision before the ....

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....e assessed tax which if found due, may be paid by the applicant-company which is opposed by Dr. Pal. 7.. After hearing both sides, the application is not entertained on the ground that the applicant-company has not exhausted remedy of revision according to the provisions of the West Bengal Sales Tax Act, 1954. 8.. If the applicant-company is so advised, it may prefer a revision before the We....