MOHAN BAKERS P LIMITED Vs. ACCT SPECIAL CELL

JUDGEMENT

(1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 wherein the petitioner, inter alia, has challenged the order dated February 28, 2006 of the Assistant Commissioner, Commercial Taxes, Special Cell rejecting the application of the petitioner for enhancement of the gross value of fixed capital assets in terms of rule 149(4) of the West Bengal Sales Tax Rules, 1995.

(2.) THE petitioner, Mohan Bakeries (P) Limited having its registered office at 2, Digamber Jain Temple Road, Kolkata -700 007 has a manufacturing unit at Delhi Road, Kankuni, Hooghly and is registered with the Srirampur Charge under the West Bengal Sales Tax Act, 1994 (in short, "1994 Act"). Registration certificate number of the petitioner is SP/7633. It is presently registered under the West Bengal Value Added Tax Act, 2003 also.

(3.) ELIGIBILITY certificate bearing No. ECC(R) -36/(SP)2000 -2001/SC was issued on June 13, 2000 by the Assistant Commissioner of Commercial Taxes, Special Cell, allowing the petitioner the benefit of remission of tax under Section 41 of the 1994 Act. This was initially allowed for the period from July 30, 1999 to July 21, 2000 and was subsequently extended from time to time. Last such extension, as it appears from the copy of the eligibility certificate filed by the petitioner, was made from the period July 30, 2002 to July 29, 2003. Gross value of the fixed capital assets was initially shown at Rs. 1,89,13,410 which was enhanced to Rs. 2,19,39,662 on November 15, 2000. The petitioner was allowed to avail of the benefit of remission for a period of nine years commencing from July 30, 1999 to the extent 100 per cent of the gross value of the fixed capital assets.