9911796707
TMI Blog1996 (3) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... g the people of West Bengal and neighbouring areas to receive water for proper utilisation and all round development of economy of the eastern part of India. The applicants relied on the memorandum and objects of the projects which are annexed with the application. They contended that in course of those activities, the project had to sell trucks and unserviceable vehicles and materials amounting to Rs. 19,56,128.80 during the period from October 3, 1981 to February 2, 1982. The turnover of such sale was assessed to tax at first by the Commercial Tax Officer under the Bengal Finance (Sales Tax) Act, 1941, hereinafter referred to as "1941 Act" and thereafter the turnover was enhanced by the Assistant Commissioner. The applicants contend furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt as to whether the applicants are a "dealer" within the meaning of 1941 Act was raised before the appellate authority, but that point was left undecided by him and the Commercial Tax Officer did not also hold that the Farakka Barrage Project was a "dealer". Mr. M.C. Mukhopadhyay, learned State Representative, submits that the impugned assessment order and appellate order are wanting in a finding on the question whether the applicants are a "dealer" and whether they are engaged in business activities within the meaning of 1941 Act. Moreover, he also submits that the authorities below did not decide under section 4(2) of 1941 Act whether the applicants had a liability to pay tax. Mr. Mukhopadhyay is of further opinion that the appellate aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actually engaged in business and they are a dealer, then he will fix the liability to pay tax under section 4(2) of the 1941 Act according to law and thereafter if he finds that there is a liability to pay tax on the part of the applicants, then he will proceed to make a fresh assessment for the period of 4th quarter ending March 31, 1982, according to law. Respondent No. 3 will give the applicants an opportunity of being heard at every stage of his coming to the findings on the points mentioned above. Respondent No. 3 is directed to complete all the stages and the fresh assessment, if any, within a total period of 6 months from now. The amount of security of Rs. 25,000 deposited by the applicants in terms of interim orders of this Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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