- (1.) This application under article 226 of the Constitution of India is at the instance of an assessee and is directed against an order dated September 24, 2010 passed by the West Bengal Taxation Tribunal in Case No. RN-596 of 2010 (Denzong Wines (Pvt.) Ltd. v. Senior Joint Commissioner of Commercial Taxes, 2011 42 VST 44. thereby affirming the order of the Senior Joint Commissioner of Commercial Taxes dated June 18, 2010 in RC No. SG/851 under the West Bengal Sales Tax Act, 1994. By the order impugned before the Tribunal, the Senior Joint Commissioner of Commercial Taxes and the designated authority directed the writ petitioner to make payment of the interest which was the subject-matter of the appeal at the instance of the writ petitioner within fifteen days from the date of issue of the said notice with further direction that in default the said appeal should be held to be not entertainable and the application for settlement would also stand refused.
(2.) As indicated earlier, the Tribunal below has affirmed the said order.
(3.) Being dissatisfied, the assessee has come up with the present appeal.;