9911796707
TMI Blog2008 (12) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... ge for the period from June 2, 2003 to March 31, 2004. The facts of the case are that Sri Naresh Kumar Man was carrying on business under the trade name of M/s. Unifix at 155, Lenin Sarani, Nizam Centre, Kolkata 700013 as a proprietary concern. The petitioner was a reseller of paint, varnish and adhesive which are goods falling under the Fourth Schedule to the Act. The registration certificate of the petitioner was cancelled in the year 2007. The assessment of the period from June 2, 2003 to March 31, 2004 was completed on June 28, 2004 by the Commercial Tax Officer, Chandni Chowk Charge (in short CTO, CK ) after examination of books of account. The additional demand raised in the said assessment order was Rs. 4,259. The petitioner file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as prayed for setting aside the assessment, appeal and revisional orders passed by respondent Nos. 1, 2 and 3, respectively. Mr. A.K. Nath, learned State Representative has opposed the contention of the learned advocate of the petitioner and has relied on the order passed by respondents Nos. 2 and 3. Sri Nath has also produced before us the appeal case records and has claimed that the enhancement of gross sales was made by the ACCT, DH in terms of section 79(2)(b) of the West Bengal Sales Tax Act, 1994 and as such, no show-cause notice was issued to draw adverse conclusion which affected the petitioner. On perusal of the appeal case records it appears that one Sri D. Sarkar appeared before the appellate authority and produced two bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to affect a dealer adversely during the pendency of appeal as applicable in this case. Admittedly, no such notice was served upon the petitioner. The Assistant Commissioner referred to section 79(2)(b) of the Act as amended on August 31, 2006. The amended provision is as follows: Section 79. (2) Subject to such rules of procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may . . . (b) consider and decide any matter arising out of the proceedings in which the order appealed against was passed, irrespective of the fact that such matter has not been raised before it by the appellant or that no order has been made in the said proceedings regarding such matter for any reason what ..... X X X X Extracts X X X X X X X X Extracts X X X X
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