9911796707
TMI Blog1998 (8) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under articles 226 and 227 of the Constitution of India. 2.. The application arises out of an order of assessment dated June 3, 1997 for the period of 12 months ending March 31, 1995 under the West Bengal Sales Tax Act, 1954 and the appellate order dated February 25, 1998 passed by respondent No. 1. The entire dispute is with regard to the question whether Horlicks manufactured and sold b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29, 1994. 3.. But the applicants have not moved the West Bengal Commercial Taxes Appellate and Revisional Board in revision according to the statutory provisions in the 1954 Act. Dr. D. Pal, learned counsel appearing for the applicants, submits that the application may be entertained by us even though the revisional forum has not been exhausted. But Mr. K.K. Saha, learned advocate for the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the applicants ought to exhaust the revisional remedy before the West Bengal Commercial Taxes Appellate and Revisional Board. Dr. Pal, learned counsel for the applicant-company, has submitted that if the applicant-company is asked to exhaust the remedy of revision before the Board, there is likely to be delay which will increase the burden of interest which has already been determined in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides, the application is not entertained on the ground that the applicant-company has not exhausted remedy of revision according to the provisions of the West Bengal Sales Tax Act, 1954. 8.. If the applicant-company is so advised, it may prefer a revision before the West Bengal Commercial Taxes Appellate and Revisional Board within the period of limitation and if so filed, the Board is dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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