9911796707
TMI Blog1999 (2) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... nishee proceeding initiated under section 57 of the West Bengal Sales Tax Act, 1994. During the hearing of the application for the purpose of the admission of the same, Mr. M.L. Bhattacharyya, learned advocate for the applicant, has advanced two-fold reason. The first ground for challenging the validity of the application is that though the prayer for staying of realisation of the tax on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncern and not in the name of the proprietor who is the real assessee, the instant garnishee proceeding cannot stand. 3.. The applicant by the instant application has prayed for setting aside the attachment order and for restraining the respondent from proceeding any further with the garnishee proceeding on the basis of the assessment which is already under challenge before the appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adds that since the bank account is being maintained in the name of M/s. Kunjilal Hariram, the assessing officer has mentioned the said trade name for the dealer. 5. Having considered of these aspects we are of the opinion that the garnishee proceeding should not have been initiated in the trade name alone and that it should have been initiated in the name of actual assessee. However, an addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not stand any further. It is further directed that the stay petition should be heard and disposed of by the appellate authority on the date as already been fixed. However, the appropriate authority will be competent to proceed according to law after the stay petition is disposed of by the appellate authority. 7.. Before we part with the matter we like to refer to the paragraph 5 of the applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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