Court : Sales Tax Tribunal STT West Bengal
Reported in : (2000)119STC450Tribunal
..... of nature and character of the order by way of such revision.such outcome will not only lead to confusion but will also create anarchy in the justice dispensation process envisaged in the 1941 act.the same principle applies with greater force in the matter of review of his own order by a subordinate authority when an appeal against the same order is already pending before a superior authority. ..... (b) of sub-section (3) of section 20 empowers the commissioner to revise any assessment or any order passed by a person appointed under section 3 of the 1941 act to assist him.this clearly indicates that the section empowers the commissioner to revise the orders of his subordinates but not of his own. ..... saha, learned advocate for the respondents, that the additional commissioner has the unrestricted jurisdiction to revise under section 20 of the 1941 act any order of his subordinate, and that the order of the assistant commissioner setting aside the order of the commercial tax officer (modifying his own assessment) being also an order within the ..... under section 8 of the west bengal taxation tribunal act, 1987 the applicant nos. ..... during the pendency of these appeals the assessing authority, in purported exercise of power under section 20(3) of the 1941 act suo motu revised on december 16, 1991 the assessment as well as the order as to interest and thereby raised ..... inter alia, a re-seller of chemicals and is registered under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act"). .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2000)120STC291Tribunal
..... this is an application under section 8 of the west bengal taxation tribunal act, 1987, in the nature of a writ application under article 226 of the constitution of india.2. ..... the applicant made an application for review of the order of assessment.since that application was not being heard, he preferred an application under section 8 of the west bengal taxation tribunal act, 1987 before this tribunal, being rn-307/97. ..... during the hearing it was found that neither section 20(4) of the 1941 act, nor rule 82 of the bengal sales tax rules, 1941 envisages a review by an officer who is successor-in-office. ..... the new incumbent found out that certain transactions of works contract taxable under section 6-d of the 1941 act have not been taken into account in the order of review. ..... the facts are that an order of assessment was made by respondent no.1 on june 26, 1996 in respect of the period of four quarters ending march 31, 1994 under the bengal finance (sales tax) act, 1941. ..... there is no reason in the circumstance of the present case why the respondent should not pay the interest on the amount to be refunded in terms of section 10-b of the 1941 act. ..... the business is registered as a dealer under the 1941 act.6. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2000)119STC56Tribunal
..... the questions for decision in this application under section 8 of the west bengal taxation tribunal act, 1987 are whether the notice of demand in form vii, annexure page 2, was issued in violation of section 11(3) of the bengal finance (sales tax) act, 1941 read with rule 55(1) of the bengal sales tax rules, 1941 (in short, "1941 act" and "1941 rules" respectively), and whether such notice was not served in terms of section 20(1) of 1941 act.2. ..... he referred to the explanation below sub-section (1) of section 20 of 1941 act and argued that the appeal could be preferred within sixty days or any further period, if extended, from the receipt of a notice of demand. ..... 2, commercial tax officer, strand road charge, made an ex parte order of assessment on best judgment for the period of four quarters ending december 31, 1986 under 1941 act on october 12, 1990 demanding additional sales tax of rs. ..... in section 11(3) of 1941 act (now replaced by a new act) it was clearly laid down that in the notice of demand the date for payment to be specified "shall be not less than thirty days from the date of service of such notice". ..... in terms of section 11(3) of 1941 act read with rule 55(1) of 1941 rules a notice of demand in form vii was issued to the applicant no. ..... section 11(3) of 1941 act lays down that the assessed dues shall be demanded from the assessee (in prescribed form no. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)121STC574Tribunal
..... these two applications are under section 8 of the west bengal taxation tribunal act, 1987 in the nature of writ applications under article 226 of the constitution of india.2. ..... 1 directing to show cause against the proposal for reopening the assessment for four quarters ending march 31, 1991 under the 1941 act on the ground that the applicant had furnished incorrect statements of turnover or incorrect particulars of sales in the returns submitted by it. ..... in paragraphs 4 and 5 of the application, it was clearly stated by the applicant that it had submitted necessary returns in strict compliance of the provisions of the 1941 act and rules framed thereunder and such returns were treated as correct and complete under section 11e(1). ..... , the impugned notices for showing cause why the deemed assessments for the periods of four quarters each ending march 31, 1991 and march 31, 1992 should not be reopened under section 11e(2) of the bengal finance (sales tax) act, 1941 and the order dated june 3, 1999 passed by respondent no. ..... the applicant is a company within the meaning of the companies act, 1956, 49 per cent of the shares being held by the government of west bengal and 51 per cent of the shares being held by private individuals.the shareholders are citizens of india. ..... the case of the applicant in brief is that returns were filed and taxes were paid on the basis of returns "in strict compliance" of the 1941 act and the rules framed thereunder (paragraph 4). .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2008)11VST213NULL
..... section 8 of the west bengal taxation tribunal act, 1987 challenging the order dated july 17, 2002 passed by the additional commissioner, commercial taxes in revision and for a declaration that the liability to pay tax under section 6d of the bengal finance (sales tax) act, 1941 (in short, "the act, 1941") cannot arise since such liability under section 4(2) of the act, 1941 was already determined.2. ..... the learned additional commissioner dismissed the application although he held that the liability to pay tax under section 6d of the act, 1941 can be fixed independent of an assessment proceeding only after february 1, 1993 since the sub-section (1a) was incorporated by amendment with ..... on november 28,1991 the assessing authority fixed liability of the petitioner to pay tax under section 6d of the act, 1941 with effect from january 1, 1986 and reviewing the assessment order dated december 21, 1990 by a subsequent order dated november 30, 1991 and ..... it is the contention of the learned lawyer for the petitioner that the provision of section 4(2) of the act, 1941 states about the liability of a dealer to pay tax with effect from the date immediately following the day on which the gross turnover first exceeds taxable quantum on ..... the impugned order dated november 28, 1991 passed by the commercial tax officer, shyambazar charge, fixing liability of the petitioner to pay tax under section 6d of the act, 1941 with effect from january 1, 1986, therefore, illegal and without jurisdiction. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2000)118STC149Tribunal
..... these three applications under section 8 of the west bengal taxation tribunal act, 1987 are in the nature of writ applications under article 226 of the constitution of ..... main question raised in these applications is whether clause (a) of sub-section (3) of section 20 of the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") is applicable to deemed assessments under section 11e(1) of the 1941 act.2. ..... -in-reply were filed by the applicants contending that section 20(3)(a) of the 1941 act could not be applied to the deemed assessments of the applicant-company. ..... 1052 dated march 21, 1994 under section 11e(2) of the 1941 act asking the applicant-company to show cause why the assessments for four quarters each ending march 31, 1990, march 31, 1991 and march 31, 1992 should not be reopened and why order should not be ..... is no doubt that deemed assessments under section 11e(1) can be reopened only in terms of section 11e(2), section he of the 1941 act is, from that point of view, a self-contained code. ..... in form ix and for a prohibitory order directing respondents not to proceed with the same.section 20(3)(a) of the 1941 act is challenged as ultra vires article 14 of the constitution of india. ..... form ix in respect of the aforesaid three years for imposing tax on sales of replenishment licences, although the assessments for those periods were deemed to have been made on june 30, 1993 under section 11e(1) of the 1941 act and the reopening proceedings were dropped by respondent no. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2000)120STC79Tribunal
..... in this application under section 8 of the west bengal taxation tribunal act, 1987, the applicant has challenged the order of assessment for four quarters ending on march 31, 1980 under the bengal finance (sales tax) act, 1941 (in short "the 1941 act") in respect of partnership firm (in short "the firm") of which he is a partner, and has challenged the orders in appeal and revision passed in respect of that assessment.2. ..... the only issue requiring decision is whether the production of declaration forms at the stage of appeal entitled the applicant, in the facts and circumstances of this particular case, to benefits under section 5(1)(bb) of the 1941 act.the relevant rule is sub-rule (9) of rule 27a of the bengal sales tax rules, 1941 (in short "the 1941 rules"), which reads as follows : "(9) the declaration in form xxiv or xxiva shall be produced by a dealer up to the time of ..... as those forms were not produced before the first assessing authority [that is the expression used in rule 27a(9)1, the appellate or revisional authority might accept and act upon them in terms of the proviso to rule 27a(9). ..... the firm, the new supply agency, is a dealer registered under the 1941 act and carries on business of reselling various engineering stores. ..... 1 did not give any benefit under section 5(1)(bb) of the 1941 act. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)123STC69Tribunal
..... these are applications under section 8 of the west bengal taxation tribunal act, 1987 in the nature of applications under article 226 of the constitution of india.2. ..... the notice dated may 18, 1999, in respect of the period of four quarters ending march 31, 1992 asking the applicant to show cause why the deemed assessment that was made in terms of section 11e(1) of the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") should not be reopened in terms of section 11-e(2). ..... gangopadhyay, he has reierred to the finding that in terms of section 12(8) of the orissa sales tax act, 1947 there was no express or implied postulate for recording of reasons for initiating reassessment proceeding. ..... it is that allegedly there was an order of assessment under section 11(1) of 1941 act in course of which documents were examined, but in spite of that, the impugned notice under section 11-e(2) has been issued. ..... in such circumstances, we are unable to hold that there was an assessment under section 11(1) of the 1941 act in respect of the period of four quarters ending march 31, 1991.7. ..... there is no dispute that the impugned notices in the two cases were issued in terms of section 11-e(2)(b) of the 1941 act. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2008)11VST4NULL
..... this application under section 8 of the west bengal taxation tribunal act, 1987, the petitioner has challenged the order dated july 21, 1998 passed ..... have to be purchased for any of the purposes referred to in clauses (aa), (aaaa) and (bb) of sub-section (1) or sub-clause (ii) of clause (a) of sub-section (2) of section 5 of the act, 1941 and the sub-section (1) of section 5 clearly says that the goods so purchased have to be used directly by the dealer in the manufacture of taxable goods. ..... though unlike section 10(b) of the central sales tax act, 1956 either the expression "falsely represents" or that of "without reasonable excuse" appearing in section 10(d) has not been included in that provisions of section 5a of the act, 1941 still the aforesaid legal principles are also ..... the gist of the offence under section 10(b) of the act, 1956 is false representation made to an inter-state seller, at the time of purchase that the goods intended to be purchased are of the class covered by the certificate of registration, whereas the gist of offence under section 10(d) of the act, 1956 is that after purchasing goods for any other purposes enumerated in section 8(3)(b), the purchaser fails to make use of ..... 5a of the bengal finance (sales tax) act, 1941 (in short, "the act, 1941").2. ..... the proceeding for imposition of penalty under section 5a of the act, 1941 was started against the petitioner on the allegation that the declaration forms were used unauthorisedly for the said financial years .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)126STC300Tribunal
..... this is an application under section 8 of the west bengal taxation tribunal act, 1987 in the nature of an application under article 226 of the constitution of india. ..... 2, commercial tax officer, esplanade charge under the bengal finance (sales tax) act, 1941 for the period of four quarters ending march 31, 1994. ..... 14(el) of 1998-99 was initiated, a notice under section 7 of the act of 1913 was served, and bank account no. ..... 3, certificate officer, for recovery of the said dues in a proceeding under the bengal public demand recovery act, 1913.accordingly certificate case no. .....
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