1990 (12) TMI 318 - AT - VAT and Sales Tax

Summary

Issues:
Renewal of eligibility certificate for the period from April 1, 1987 to March 31, 1988. Non-receipt of reports of Commercial Tax Officer dated September 16, 1988 and September 22, 1988 by the applicants.

Analysis:
The case pertains to an application under section 8 of the West Bengal Taxation Tribunal Act, 1987 challenging the rejection of renewal of eligibility certificate for the period from April 1, 1987 to March 31, 1988. The applicants, engaged in manufacturing polythene products, sought renewal but were denied based on inspection reports by the Commercial Tax Officer. The applicants alleged non-receipt of these crucial reports and sought setting aside of the orders. The Tribunal noted the importance of the undisclosed reports and ordered a remand for a rehearing, directing the Assistant Commissioner to provide copies of the reports to the applicants and grant them a further opportunity to present their case.

The respondents did not contest the non-provision of the reports by the Commercial Tax Officer after his visits on September 16, 1988, and September 22, 1988. The Tribunal emphasized the significance of these reports in determining the renewal of the eligibility certificate. Acknowledging the applicants' right to access these reports for a fair hearing, the Tribunal set aside the previous orders and remanded the matter to the Assistant Commissioner for a fresh consideration.

The Tribunal allowed the main application, overturning the earlier decisions and ordering a reconsideration of the renewal of the eligibility certificate. It mandated the Assistant Commissioner to provide the applicants with copies of the reports in question and ensure a fair hearing for the applicants. The matter was remanded for disposal within a specified timeframe, emphasizing the need for a prompt resolution in accordance with the law.

In conclusion, the Tribunal granted the main application, directing a remand for a fresh consideration of the renewal of the eligibility certificate. It highlighted the importance of providing the applicants with copies of the undisclosed reports and ensuring a fair hearing in the process. No costs were awarded in this disposition.