TaxTMI 
TaxTMI 
TaxTMI 
2002 (3) TMI 897
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....ended before this Court that Smt. Bhattacharya is actually the power of attorney-holder in respect of receiving the refund on account of the petitioners on the basis of the power of attorney but the authority refused to refund the respective amounts through her. 2.. Mr. L.K. Gupta, learned Senior Counsel appearing on behalf of the respondents, contended that letters were sent by registered post with A/D but those were returned by saying "not claimed". In one of such cases, no such building exists where the office of such petitioner claimed to be exist. In such circumstances, Mr. Gupta has brought to my notice the appropriate provision of law. It appears from section 19 of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 197....
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....the formalities, if any, to protect the interest of the authorities so that in future no claim can be raised by any of the parties other than the power of attorney-holder or person identified by such power of attorney-holder. Upon perusing the definition clause under the Act I find "dealer" means a person, who either on his own account or on account of a principal causes entry or takes delivery or entitled to take delivery of the goods on such entry in the local area. The consignor can nominate any person as dealer. If one does not receive the goods upon entry and goods are sold to a third party, he or she may be treated as dealer. Therefore, the meaning of the word "dealer" for the purpose of recovery of tax is very wide. Generally a man w....
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....ntial part of legal sanction either specifically or impliedly. However, I can understand the agony in the mind of the authority. 4.. Therefore, the disbursement will be made by the authority to the power of attorney-holder or the person identified by the power of attorney-holder as dealer, and in such cases disbursement so made will be treated as refund to the respective dealer in compliance with the disbursement under section 19 read with rule 25(5) and proviso thereunder. Thereafter the disbursement was actually made to the dealer or not will be sole responsibility of the power of attorneyholder. Disbursement will be made as expeditiously as possible but not beyond the period of three months from the date of communication of this order. ....