Full Judgment
ORDER
SHEET W.P.No.603 of 2014 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE VAMSHI RUBBER LTD.Versus DEPUTY COMMISSIONER OF SALES TAX, BEHALA CHARGE & ORS.Petitioner Respondents BEFORE: The Hon'ble JUSTICE I.P.MUKERJ.Date : 19th August, 2014.
For Petitioner : Mr.Piyal Gupta, Adv.For Respondents : Mr.P.Dudharia, Adv.Inter-state sale is involved in this case.
The petitioner is the seller to a buyer outside West Bengal.
For non-production of ‘C’ form, adjudication, appellate and revisional orders have been passed against them, as stated in the prayer portion of the writ petition.
The writ petitioner’s case now is that they have been able to collect further ‘C’ forMs.If those ‘C’ forms are allowed to be produced by them before the Sales Tax authorities, it is expected that favourable orders for the petitioner would be passed.
Learned counsel for the petitioner also cites an un-reported decision of Harish Tandon, J.
made on 29th January, 2014 in W.P.No.984 of 2013 [Saswati Roy versus Sales Tax Officer, Salt Lake Charge & Ors.].where, according to the petitioner, on the similar facts His Lordship quashed the revisional order enabling the petitioner to file the declaration forms ‘C’ before the revisional authority.
For the aforesaid reasons, I am minded to give an opportunity to the writ petitioner to produce the ‘C’ forMs.For a period upto 31st December, 2014, the respondent authorities will not take any coercive steps against the writ petitioner on the basis of the orders mentioned in the prayer portion of the petition.
This is on the condition that the petitioner will move the West Bengal Commercial Taxes Appellate & Revisional Board asking them to give an opportunity to the petitioner to produce the ‘C’ forms in terms of the above order of Harish Tandon, J.
The Board will entertain such application and revise its order by 31st December, 2014 on production of appropriate ‘C’ forMs.The petitioner has to approach the Board by an appropriate application by 3rd September, 2014.
If the petitioner is able to adduce further evidence, the Board may reconsider its decision that no sale was made to the buyers in Nepal and Bhutan.
This writ application is accordingly disposed of.
Affidavits were not invited.
The allegations contained in the petition are deemed not to be admitted.
Certified copy of this order, if applied for, be supplied to the parties upon compliance with requisite formalities.
(I.P.MUKERJI, J.) K.
Banerjee A.R.[C.R.].