9911796707
TMI Blog2005 (3) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Tax Officer, Jorabagan Charge, to reopen the deemed assessment for the period of four quarters ending March 31, 1999 giving effect to the eligibility certificate for remission of tax issued under section 41 of the West Bengal Sales Tax Act, 1994. The petitioner established an expanded unit known as Hari Rice Mill for manufacturing rice and rice bran and the unit was started on March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time, the assessment for the period of four quarters ending March 31, 1999 was made under section 46A of the Act, 1994 and no remission of tax was allowed since the eligibility certificate till then was not obtained by the petitioner. The petitioner, therefore, deposited the amount of tax to the tune of Rs. 4,50,987. By a petition dated June 30, 2003 the petitioner made an application before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate issued to the petitioner is bad in law and direction, therefore, should be given to reopen the assessment and to refund the amount already deposited. The learned lawyer for the petitioner submits that the eligibility certificate admittedly, was issued to the petitioner by the learned Additional Commissioner with effect from April 30, 1998 by an order dated June 3, 2003. The assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of four quarters ending March, 1999. The learned State Representative submits that the authorised officer has got no power to reopen the assessment held under section 46A. Hence, it was not reopened, since not provided under law. The learned State Representative ultimately left the matter for consideration by this Bench. Considered the submission of both the sides. We find that the prayer fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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