2003 (8) TMI 483

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.... Act, 1987 where the applicant has challenged a certificate proceedings for recovery of demand for the period 4 quarters ending March 31, 1992 and for quashing the assessment order dated December 19, 1994 of respondent No. 2 and Appellate order dated March 27, 1995 of respondent No. 3 and order dated February 20, 2001 by West Bengal Commercial Taxes Appellate and Revisional Board (in short, "the B....

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....sively on a decision rendered by this Tribunal in Selwin Tanks & Pressure Vessels v. Commercial Tax Officer [1994] 114 STC 42. 5.. The learned advocate for the petitioner then cites two rulings subsequent to this by the Full Bench of this Tribunal reported in [1998] 32 STA 70 (Sri Santosh Kumar Kanoria v. A.C.C.T.) and [2000] 118 STC 418; (1999) 34 STA 33 (Premier Auto Electric Co. Ltd. v. Comm....

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....rocedural delay that may arise from reopening of the hearing. 7.. The Board is accordingly directed to readmit any application on these points if and when it is submitted by the petitioner and to consider the validity of the demand notice so as to judiciously pronounce in support or against such demand notice and the consequential changes, if any in the assessment orders required on scrutiny of....