2005 (3) TMI 742

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....tion under section 8 of the West Bengal Taxation Tribunal Act, 1987 against the inaction or unwillingness of the Commercial Tax Officer, Jorabagan Charge, to reopen the deemed assessment for the period of four quarters ending March 31, 1999 giving effect to the eligibility certificate for remission of tax issued under section 41 of the West Bengal Sales Tax Act, 1994. The petitioner established....

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....rities took time of more than three years to issue the eligibility certificate to the petitioner. In the meantime, the assessment for the period of four quarters ending March 31, 1999 was made under section 46A of the Act, 1994 and no remission of tax was allowed since the eligibility certificate till then was not obtained by the petitioner. The petitioner, therefore, deposited the amount of ta....

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....ding March, 1999. The unwillingness of the respondents to reopen the assessment on the basis of the eligibility certificate issued to the petitioner is bad in law and direction, therefore, should be given to reopen the assessment and to refund the amount already deposited. The learned lawyer for the petitioner submits that the eligibility certificate admittedly, was issued to the petitioner by ....

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....nd equity. Hence, it is submitted that the respondents should be directed to open the assessment for the period of four quarters ending March, 1999. The learned State Representative submits that the authorised officer has got no power to reopen the assessment held under section 46A. Hence, it was not reopened, since not provided under law. The learned State Representative ultimately left the ma....