2001 (4) TMI 875 - AT - VAT and Sales Tax

Summary

Issues:
1. Application under section 8 of the West Bengal Taxation Tribunal Act, 1987 for rescinding an order.
2. Entitlement to contest a revisional application on payment of court fees.
3. Rejection of revisional application due to non-payment of proper court fees.
4. Interpretation of court fees payment under the Bengal Finance (Sales Tax) Act, 1941.
5. Application of principles from previous judgments on court fees payment.
6. Setting aside the order of rejection and directing the application to be entertained.

Analysis:
1. The application sought to rescind an order dated January 18, 2001, on the grounds that the petitioner should have been given an opportunity to contest the revisional application on payment of court fees under the Bengal Finance (Sales Tax) Act, 1941.

2. The petitioner filed a revisional application challenging the levy of interest but faced rejection due to insufficient payment of court fees. The respondent declined to entertain the stay application, citing inadequate stamping and issued a show cause notice regarding proper court fees payment.

3. The rejection of the revisional application was based on non-payment of the cost of litigation as per the amended West Bengal Sales Tax Act, despite the petitioner's right to file the application and be heard.

4. During the hearing, the petitioner argued for court fees payment according to the provisions of the previous Act, specifically Rs. 100 under the Act 1941. The State Representative contended that payment should align with new provisions post-enactment.

5. The tribunal considered the decision in Sivam Trading Company v. State of Tamil Nadu and other judgments, emphasizing that the parties' rights crystallized at the initiation of proceedings, warranting court fees payment based on the previous Act's provisions.

6. Based on the principles outlined in previous judgments, the tribunal concluded that the petitioner correctly paid court fees as per the previous Act. The order rejecting the application was deemed contrary to law and set aside, with directions to entertain the application and provide a hearing opportunity.

7. The application was disposed of without costs, with the directive to proceed in accordance with the tribunal's decision.

This detailed analysis encapsulates the legal intricacies and reasoning behind the judgment, emphasizing the application of relevant laws and precedents in reaching the final decision.