9911796707
TMI Blog1989 (9) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 11(1) of the Bengal Finance (Sales Tax) Act, 1941, for four quarters ending 30th June, 1981. In the prayer portion, the prayer is for setting aside the order dated 2nd August, 1988, passed by the respondent No. 1 in its revision case No. 279 of 1986-87 and a further order/orders directing the respondent No. 1 to act according to law and to allow the petitioner's lawful claim under section 8(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law as provided in the Central Act. The procedural provisions for assessment of tax and imposition of penalties under the Central Act to be followed will be the same as given in the State law and the same course of remedies by way of appeals, revisions, references, reviews, etc., will be available to parties aggrieved of the orders passed in relation to the provisions of the Central Act." In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he hierarchy of functionaries functioning under the State Act are availed of. This Tribunal has been set up under the West Bengal Taxation Tribunal Act, 1987, which is an enactment made under the authority of article 323B(1) of the Constitution. The Tribunal cannot be treated as one in the chain of hierarchy contemplated by the Bengal Finance (Sales Tax) Act, 1941. It derives its jurisdiction un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this Tribunal is not competent to entertain the same for disposal. The application is liable to be and is hereby directed to be returned to the filing Advocate for presentation to the proper forum. We are not, however, expressing any opinion in regard to cases involving the Central Sales Tax Act and any of the Acts enumerated in the Schedule to the West Bengal Taxation Tribunal Act, 1987. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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