2016 (4) TMI 612

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....he Respondent : Mr. P. K. Dutt, Sr. Adv. and Mr. P. Dudheria, Adv ORDER The Court : The petitioner complains of the West Bengal Commercial Taxes Appellate and Revisional Board being hyper technical in disallowing certificates in "D" form obtained by the petitioner from the Government of Mizoram on the ground that the forms were undated and there was no reference to any purchase order therein....

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....petitioner were filled up and complete in all respects. However, it must also be realised that ordinary citizens, particularly those dealing with Government officials, have no control over the extent to which forms would be filled up by Government officials at their behest. It is just as likely that obtaining the "D" forms with the signature and seal was upon the petitioner's patience being te....

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.... and the Assessing Officer or the authorities did not have any material to detract from the particulars indicated in the "D" form issued by some other Government, at least the Board should have taken a rational view of the matter without being hyper technical in insisting that every 'i' should be dotted or every 't' be crossed. That does not imply that the Board would be reckless t....