9911796707
TMI Blog1999 (2) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... at an order of assessment was made by respondent No. 1 on June 26, 1996 in respect of the period of four quarters ending March 31, 1994 under the Bengal Finance (Sales Tax) Act, 1941. The applicant made an application for review of the order of assessment. Since that application was not being heard, he preferred an application under section 8 of the West Bengal Taxation Tribunal Act, 1987 before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers had to move this Tribunal. He also submits that the present applicant had to move this Tribunal for a direction to dispose of the application for review of the order of assessment, and only then the order of review was made, but even thereafter the refund order was not issued. He therefore, presses for grant of cost and interest. 4.. Mr. J.K. Goswami, learned State Representative, submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rials. The business is registered as a dealer under the 1941 Act. 6. During the hearing it was found that neither section 20(4) of the 1941 Act, nor rule 82 of the Bengal Sales Tax Rules, 1941 envisages a review by an officer who is successor-in-office. Rule 82 rather clearly lays down that no review can be made by a successor-in-office. It, however, says that where necessary, an application f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of 3 (three) weeks from today. 8.. There is no reason in the circumstance of the present case why the respondent should not pay the interest on the amount to be refunded in terms of section 10-B of the 1941 Act. Accordingly, we direct respondent No. 1 to pay the interest calculated in terms of section 10-B to the applicant on the amount to be refunded and that payment should also be made wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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