9911796707
TMI Blog1991 (3) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... ive. 2.. This is an application under article 226 of the Constitution, which has been transferred to this Tribunal under section 15 of the West Bengal Taxation Tribunal Act, 1987 for disposal. 3.. In the application the applicant has prayed for a writ in the nature of mandamus commanding the respondents to forbear from giving any effect to orders passed by the respondent No. 3, the Commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r article 226 of the Constitution on or about October 5, 1983 before honourable Mr. Justice B.C. Basak and that honourable Mr. Justice B.C. Basak had then observed that the application was premature and that the facts of the case should be brought to the notice of the respondent No. 2, the Certificate Officer, 24-Parganas. His second contention is that in accordance with the direction of honourabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant and the learned State Representative, we are unable to accept any of the contentions of Mr. Chakraborty. Though honourable Mr. Justice Basak had stated earlier that the previous application under article 226 of the Constitution was premature, as per averment in paragraph 18 of the application, honourable High Court had admitted the subsequent application, which had since been transferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of four quarters ending on January 31, 1977 and for quarters ending January 31, 1978 are set aside, as no notice was sent to the applicant before making the assessment for these two years. The certificate cases No. 121 ST (EL)/83-84 and No. 122 ST (EL)/ 83-84 before the respondent No. 2 are quashed. The respondent No. 3, if he thinks fit, will be at liberty to make fresh assessment against the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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