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1989 (5) TMI 303 - AT - VAT and Sales Tax

Issues:
1. Ex parte assessments of tax and penalty by Commercial Tax Officer.
2. Allegations of illegal assessments and lack of proper notice to the applicants.
3. Challenge to the legality of certificate proceedings for tax recovery.
4. Barred by limitation under the West Bengal Taxation Tribunal Act, 1987.
5. Authority of an advocate to act on behalf of a partnership firm.
6. Validity of certificate proceedings after the death of a partner.

Analysis:
1. The judgment concerns three applications under section 8 of the West Bengal Taxation Tribunal Act, 1987, challenging ex parte assessments of tax and penalty by the Commercial Tax Officer. The applications relate to tax dues and penalties for different quarters, with the applicants alleging that the assessments were illegal and lacked proper notice.

2. The applicants contended that the ex parte assessments were arbitrary and not duly communicated to them. They argued that due to various reasons affecting production and sales, there was no taxable turnover, making them not liable to file returns or pay tax. They also claimed that the assessments were time-barred and challenged the legality of the certificate proceedings for tax recovery.

3. The State Representative argued that the assessments were made after serving notices and providing opportunities for the applicants to be heard. It was contended that the applicants should have pursued appeals and revisions as per the relevant Acts before approaching the Tribunal, and the applications were barred by limitation under the West Bengal Taxation Tribunal Act, 1987.

4. The Tribunal found that the ex parte assessments were duly made with proper notices served to the applicants within the statutory time limits. It was noted that the applicants did not exhaust available remedies before challenging the assessments before the Tribunal, leading to the dismissal of their claims.

5. The issue of the authority of an advocate to act on behalf of the partnership firm was raised, with the Tribunal finding that the partner's action in appointing the advocate bound the firm and all its partners, dismissing the contention that the advocate lacked authority.

6. Regarding the validity of certificate proceedings after the death of a partner, the Tribunal held that the proceedings could continue against the surviving partners of the partnership firm. The death of one partner did not invalidate the certificate proceedings, and any grievances against such proceedings should be addressed through the proper forum provided by the law.

In conclusion, the Tribunal dismissed the applications, finding that the ex parte assessments were valid, proper notices were served, and the applicants did not exhaust available remedies before approaching the Tribunal. The legality of the certificate proceedings was upheld, and the applications were deemed to be without merit.

 

 

 

 

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