Court : Sales Tax Tribunal STT West Bengal
Decided on : Jul-25-2002
Reported in : (2006)146STC376Tribunal
1. This is an application Under Section 8 of the West Bengal Taxation Tribunal Act, 1987 praying for setting aside the impugned orders dated July 30, 2001 and April 4, 2002 passed by the respondents Nos. 1 and 2 and for a declaration that the provisions of Section 32(1) and 32(3) of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as "the Act, 1994") are in conflict with each other and also in conflict with Rule 190 of the West Bengal Sales Tax Rules, 1995 (hereinafter referred to as "the Rules, 1995").2. The assessment of the petitioner for the four quarters ending March 31, 1997 was completed on June 24, 1999 and an appeal was preferred, being aggrieved with the order of assessment which was disposed of on June 25, 2001. The order of assessment was modified by the said appellate order dated June 25, 2001. Revised calculation A of tax payable by the petitioner was made and reassessment order passed on July 30, 2001. A notice of demand in form No. 33 for payment of Rs. 39,...
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