1990 (12) TMI 318

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..... for the applicants and the learned State Representative. 2.. This application under section 8 of the West Bengal Taxation Tribunal Act, 1987 is directed against an order of the learned Addl. Commissioner of Commercial Taxes, Siliguri, West Bengal on July 2, 1990, affirming an order passed on September 28, 1988 by the learned Assistant Commissioner of Commercial Taxes, Siliguri Circle, rejecting t .....

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..... Circle on the basis of some inspection by the learned Assistant Commissioner himself on August 20, 1988 as well as inspection by the learned Commercial Tax Officer, Siliguri under order of the learned Assistant Commissioner of Commercial Taxes, Siliguri Circle. The impugned order dated September 28, 1988 passed by the learned Assistant Commissioner, Commercial Taxes, Siliguri Circle showed that th .....

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..... ility certificate for the period from April 1, 1987 to March 31, 1988. Unfortunately, the applicants have not been provided with copies of the reports dated September 16, 1988 and September 22, 1988. The applicants have prayed for setting aside the impugned orders of the learned Assistant Commissioner as well as the learned Additional Commissioner of Commercial Taxes, West Bengal on several ground .....

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..... n to the applicants before application for renewal of eligibility certificate is finally disposed of. In the circumstances, we have no other alternative than to direct a remand of the matter to the learned Assistant Commissioner of Commercial Taxes, Siliguri Circle for a rehearing of the question of renewal of eligibility certificate for the period from April 1, 1987 to March 31, 1988, after givin .....

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..... ed by the learned Commercial Tax Officer, Siliguri after visits by him on September 16, 1988 and September 22, 1988, as per the application for copies submitted by the applicants on July 20, 1990, and after giving the applicants a reasonable opportunity of being heard again in the matter. 7.. The matter is accordingly sent back on remand to the learned Assistant Commissioner of Commercial Taxes, .....

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