9911796707
TMI Blog1990 (5) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ibility certificate on March 23, 1983. The prayer was rejected by the Assistant Commissioner on March 30, 1985. That order was set aside and the matter was remanded to the Assistant Commissioner by an order dated August 17, 1987 passed by the Additional Commissioner. Thereafter upon a rehearing of the matter the Assistant Commissioner again rejected the application for eligibility certificate on September 26, 1988. The applicant preferred a revision against that order to the Additional Commissioner who by an order dated December 12, 1989 maintained the order of rejection although on a different ground. The Assistant Commissioner rejected the prayer for eligibility certificate on the grounds that no eligibility certificate could be claimed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant opposed the submission of the learned State Representative by saying that the Revenue should suffer for the lapses of the Additional Commissioner and the applicant may not be put into further difficulties by an order of remand. As regards the point taken by the Additional Commissioner for the first time he produced a certificate to the effect that the proprietor of M/s. Vivek Engineering Works was allowed by the tenants of the premises to use a table space and therefore the conclusion reached by the Additional Commissioner was not correct. The learned State Representative submitted that in fact the Additional Commissioner had caused an enquiry to be made through the Assistant Commissioner of Central Circle regarding the genuineness of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, West Bengal, will allot the matter to an Additional Commissioner selected by him for hearing this revision. The new Additional Commissioner who will hear and dispose of the Revision Case No. 635/ 88-89 will give fresh and adequate opportunity to the applicant for making their submissions not only on the points taken by the Assistant Commissioner, but also on the points taken by the Additional Commissioner in his order dated December 12, 1989 questioning the genuineness of M/s. Vivek Engineering Works. The applicant will be at liberty to produce materials before the new Additional Commissioner in support of their contentions. Accordingly, for the reasons stated above, the order dated December 12, 1989 passed by the Additional Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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