- (1.) This appeal, by the State of West Bengal and its Commissioner of Commercial Taxes, arises from the judgment of the West Bengal Taxation Tribunal in R.N. 148/1993, dated 7th April, 1995.
(2.) The first respondent is an association of road transporters and the second respondent is its Member and Secretary. The respondents challenged before the West Bengal Taxation Tribunal (for short, the Tribunal) constitutional validity of the following provisions of the Bengal Finance (Salex Tax) Act, 1941, as amended in 1993, (for short the Act): (i) Explanation-I to sub-section (1a-1) of Section 2; (ii) Sub-sections (6) and (7) of Section 4-C of the Act and (iii) the legality of sub-rule (4) of Rule 48-L of the West Bengal Sales Tax Rules, 1941 (for short, the Rules).
(3.) The Tribunal took the view that Explanation-1 to Section 2(1a-1) of the Act is valid but vague and that there is no machinery provision specifying the manner of disclosure and, therefore, suspended the operation of the said Explanation till a machinery for that purpose is provided; it was held that sub-sections (6) and (7) of Section 4-C of the Act were invalid and unconstitutional and consequently, sub-rule (4) of Rule 48L was also invalid. The application of the respondents was thus allowed by the Tribunal by the order under challenge.;