2008 (12) TMI 718

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....titioner No. 1, a registered dealer under the West Bengal Sales Tax Act, 1994, preferred an appeal against the assessment order dated June 28, 2006 determining the interest payable by the petitioner. While the said appeal was pending petitioner No. 1 applied for settlement of the dispute involved in the appeal under the provisions of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 (in ....

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....lication under the SOD Act. Mr. Majumdar has also produced the original records of the appeal. Mr. Majumdar submits that the petitioners' application under the SOD Act was rejected as far back as on April 30, 2007. Although it is submitted by Mr. Majumdar that the petitioners' application for settlement was rejected on April 30, 2007 it is clear from the impugned appellate order dated November ....

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....ation is made under section 5 of the SOD Act. In fact under the scheme of the SOD Act an appeal or revision remains in abeyance till disposal of the dealer's application for settlement. Section 13 of the SOD Act imposes a duty on the designated authority to keep the assessing authority, appellate authority and the revisional authority informed of any order that might have been passed by the design....

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.... as required under section 13 of the SOD Act. The same officer who passed purported order under the SOD Act, issued notice of hearing to petitioner No. 1. Even in the said notice it was not mentioned that the appeal had revived because of the rejection of petitioner No. 1's application for settlement. Sequence of events, as appear from the records, raises reasonable suspicion about the actual date....