TaxTMI 
TaxTMI 
2009 (4) TMI 878
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....ement issued under section 8(1) of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 (in short, "the SOD Act") for the period four quarters ending on March 31, 2000 made under the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act"). As it appears from the petition, the assessment pertaining to the period four quarters ending on March 31, 2000 under the 1994 Act was completed on March 18, 2002 raising an additional demand of Rs. 86,375. It has been alleged in the petition that after the completion of the said assessment, referred to above, Bureau of Investigation initiated investigation and during the continuance of the investigation, a complaint was lodged before the police, Bureau of Investigation on the alleged offe....
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....h the order dated April 27, 2005 of this Tribunal which stood modified by the order dated June 10, 2005 of the honourable Calcutta High Court. A contempt petition was moved before the honourable Calcutta High Court. Upon receipt of the contempt application, the petitioner was served upon a copy of the application moved by the respondent-authorities for variation of the order dated June 10, 2005. The applicant is not aware whether any decision has been taken with regard to the said application seeking variation of the order dated June 10, 2005. The fact remains that Rs. 20 lakhs as paid by the applicant remained unadjusted. The applicant filed another application before this Tribunal bearing No. RN-449 of 2005. The said application was dispo....
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....ice for rectification of discrepancy in the application submitted under section 5 of the SOD Act, was issued on March 30, 2007 under the signature of Deputy Commissioner of Sales Tax, West Bengal, Corporate Division. Therein the applicant was directed to rectify certain discrepancies noticed by the designated authority in the application filed by the applicant. These discrepancies having been rectified, the Deputy Commissioner of Sales Tax, West Bengal, Corporate Division, issued a notice in form 3 on April 24, 2007 wherefrom it appears that the designated authority was satisfied with the rectification made and also stated "now, in terms of the provisions of clause B of the third proviso to sub-section (1) of section 8, the arrear tax, pena....
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....ion, and there is no notification prescribing the Senior Joint Commissioner as designated authority. Designated authority has been defined under section 2(c) of the SOD Act which states that designated authority means the authority appointed under section 3. Section 3 of the SOD Act provides that State Government may, by notification published in the official gazette, appoint one or more authorities referred to in section 3, section 4 or section 5 of the 1994 Act to be the designated authority and such authority shall exercise jurisdiction over such area or areas as the State Government may specify in the notification. Keeping this position in mind, learned advocate argued that there is no such notification appointing or authorizing the Sen....
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....screpancies pointed out by the designated authority were rectified and upon being satisfied about this rectification, the certificate of settlement was finally issued on April 24, 2007. Moreover, the amount of Rs. 20 lakhs realized from the applicant is yet to be adjusted against any assessment. It was, therefore, contended that the notice itself is bad and without any jurisdiction and hence should be quashed. Sri B. Majumder, learned State Representative, contested the application on behalf of the respondent-authorities. It was admitted by him that a new tier has been formed in the Directorate and certain posts were re-designated as Joint Commissioner and Senior Joint Commissioner. Such changes have been taken due care of in the relevan....
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....accept the submission made by the learned advocate regarding lack of jurisdiction of the Senior Joint Commissioner. Next point which is more important than the earlier one raised by the learned advocate appearing on behalf of the applicant is whether a payment made under compulsion could be treated as payment made voluntarily. Demand can only be raised upon completion of a formal assessment. The learned State Representative could not produce any document to establish that such demand was raised during the course of a formal assessment and such payment was made in pursuance to that demand notice. Neither it could be established that the payment of Rs. 20 lakhs was paid voluntarily by the applicant without waiting for any formal assessment. I....