2018 (2) TMI 609

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....ratosh Majumdar, Ld. A.A.G. Mr. Prithu Dudhoria, Mr. Avra Mazumder ...for the State ORDER In Re: C.A.N.10428 of 2017 The application registered as C.A.N.10428 of 2017 is for recalling an order of dismissal of application no.C.A.N.7071 of 2017. We have gone through this application and are satisfied that the reasons disclosed in paragraph 4 thereof constitutes sufficient cause for recalling the....

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....um. Before the revisional forum the appellant/writ petitioner was represented but the revisional authority found no ground to interfere with the order of the appellate authority so far as the same related to improper declarations. Report was called for and the appellate authority found on the basis of that report that no claim under Section 8(1)(b) of the Act was allowable as the sale bills produc....

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....the factual territory by Mr. Chakraborty on a point which was never raised before the statutory forum. In such circumstances, we are of the opinion that the learned First Court had come to its decision rightly applying the established principle of law. We do not find any reason to interfere with the order of the learned First Court. Mr. Chakraborty, learned counsel has further urged that the ques....