BISWAJIT ROY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, in the nature of a writ application under Article 226 of the Constitution of India.

(2.) THE facts are that an order of assessment was made by respondent No. 1 on June 26, 1996 in respect of the period of four quarters ending March 31, 1994 under the Bengal Finance (Sales Tax) Act, 1941. The applicant made an application for review of the order of assessment. Since that application was not being heard, he preferred an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 before this Tribunal, being RN -307/97. In pursuance of a direction given in that case, respondent No. 1 passed a review order dated December 17, 1997 holding that the sum of Rs. 6,248.99 had been paid in excess as tax by the applicant. To that effect, a fresh demand notice was issued on the same day. But no refund order was issued accordingly, although applications for issuance of refund order were made to respondent No. 1 by the applicant on March 5, 1998 and December 3, 1998. Hence the present application.

(3.) MR . J.K. Goswami, learned State Representative, submits on the other hand that the matter has been delayed because of transfer of the Commercial Tax Officer who made the order of review. The new incumbent found out that certain transactions of works contract taxable under Section 6 -D of the 1941 Act have not been taken into account in the order of review. Therefore, the present Commercial Tax Officer wants to make a second review of the order of assessment and thereafter to dispose of the prayer for refund.