1995 (6) TMI 196

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....n 8 of the West Bengal Taxation Tribunal Act, 1987 and is a substitute for one under articles 226/227 of the Constitution of India in terms of the provisions of the Act of 1987 read with article 323B of the Constitution. The subject-matter is within the exclusive jurisdiction of this Tribunal, to which the jurisdiction of High Court has been barred. 2.. The facts of this case will appear from ord....

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....s and descriptions" as mentioned in Notification No. 1007-F.T. dated March 31, 1989 effective from April 1, 1989, issued under the West Bengal Sales Tax Act, 1954. After the said order dated September 22, 1992 was passed by this Tribunal, the Commercial Tax Officer concerned made a communication under Memo No. 7512 dated December 16, 1992 to the applicant informing that her prayer for cancellatio....

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.... Chakroborty, learned State Representative appearing for the respondents we are satisfied that the application can be finally disposed of without exchange of affidavits. 4.. The Assistant Commissioner, Shri T.K. Moitra, made a blunder by simply relying on Memo No. 16300-CT dated September 9, 1992 of the Public Relations Officer which was specifically prohibited by the order of this Tribunal dated....

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....ctober 25, 1994 is set aside. The matter is remitted to the Deputy Commissioner of North Circle to assign the revision to an Assistant Commissioner other than Shri T.K. Moitra for fresh disposal in accordance with law. We reiterate that the Public Relations Officer's Memo No. 16300 CT dated September 9, 1992 is not binding on any quasi-judicial authority and should not be taken into account in dis....