9911796707
TMI Blog1997 (1) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... tion are that on November 11, 1994 some officers of the Bureau of Investigation visited the place of business at 2, Motilal Nehru Road, Calcutta-29 and the godown at 4D, Dharmatalla Road, Calcutta-39 belonging to M/s. Murli Trading Co., a partnership firm with three partners who are the present applicants. The firm carries on business as a registered dealer under the West Bengal Sales Tax Act, 1954, Bengal Finance (Sales Tax) Act, 1941 and the Central Sales Tax Act, 1956, in sales of marble tiles, glazed marble tiles and granite tiles of various kinds and qualities by procuring them from outside West Bengal. On November 11, 1994 the officers examined books of account and physical stock of goods and allegedly they found 95,764 sq. ft. of mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the applicants for showing cause as to the alleged delay in filing the appeal. Non-service of such notice is stated to be violative of the principles of natural justice. It has been pointed out by the applicants that under section 12 of the Act of 1954, the period of 60 days counts from the date of the order, whereas under section 20 of the Act of 1941, the period counts from the date of receipt of notice of demand. The provision in section 12 of the Act of 1954 is alleged to be unconstitutional and arbitrary. Thereafter certain reasons are stated as to why the appeal was filed on May 3, 1995 and not before that date. 2.. Mr. G.R. Saha, learned advocate for the applicants, submits that the appellate order dated November 29, 1996 shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity that the appeal is barred by limitation. At least no such provision has been shown to us. We have no reason to hold that in the facts of this case non-service of any such notice for showing cause regarding limitation has caused any prejudice or breach of principles of natural justice. The statute requires that an appeal has to be filed within a specified period. If the party filing an appeal does not file it within the specified period, the recourse is open to him or it to show cause for extension of time as laid down in section 12(1) of the West Bengal Sales Tax Act, 1954. If a notice is given asking to show cause regarding limitation in an appeal under section 12(1), it is done as a measure of abundant caution, and it does not appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalty case, Mr. S.N. Bhattacharya, Advocate, and applicant No. 1 appeared and had produced records and finally a written submission has been made in this regard . It is pointed out to us at the time of hearing that the said written submission is the reply dated January 18, 1995 to the show cause notice. Therefore, in the absence of any other material, we hold that the order of penalty dated February 20, 1995 was passed in the absence of the applicants or their representative. Admittedly, this order was communicated to the applicants on March 8, 1995, as will appear from the impugned appellate order dated November 29, 1996. That being so, the impugned appeal was filed within time, namely, within 60 days from the date of communication o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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