2014 (2) TMI 1145

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....hakraborty, Additional Government Advocate, for the respondents. JUDGMENT This writ petition is directed against the order of the Commissioner of Taxes dated March 24, 2004, the relevant portion of which reads as follows: "It is therefore ordered, on the basis of the aforesaid findings, that the order No. F.T-04960202 dated December 12, 2000 issued by the Superintendent of Taxes, Charge-I....

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....tioner is that the Commissioner of Taxes has virtually directed the Superintendent of Taxes, Charge-IV to take action against the petitioner under section 29. We are not in agreement with this submission of the petitioner. There is no direction by the Commissioner of Taxes to the Superintendent of Taxes to take action under section 29 of the TST Act. It has only given liberty to the assessing offi....

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....ed and may make such enquiry or cause such enquiry to be made, and subject to the provision of this Act, may pass such orders thereon, not being an order prejudicial to the dealer, as he thinks fit: Provided that no petition for revision by a dealer shall be admitted by the Commissioner unless at least fifty per cent. of the amount of tax assessed, or as the case may be, fifty per cent. of the ....

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.... the petitioner himself stated that he wanted to compound the matter, he was in a sense agreeing that action can be taken under section 29. Therefore, this part of the order can not be said to be prejudicial to the rights of the petitioner. 6. In this view of the matter, the writ petition is dismissed. However, while rejecting the petition, we may make it clear that it is for the Superintendent....