- (1.) This application under article 226 of the Constitution of India is at the instance of the applicant No. 2 in an application under section 8 of the West Bengal Taxation Tribunal Act and is directed against an order dated July 11, 2006 (Damodhar Cement & Slag Ltd. v. Assistant Commissioner, Commercial Taxes, 2007 8 VST 475) passed by the West Bengal Taxation Tribunal in Case No. 584 of 2003 thereby dismissing the said application under section 8 of the Act. By the said application under section 8 of the Act, the writ petitioner along with others prayed for declaration that section 16B of the West Bengal Sales Tax Act, 1994 is illegal and ultra vires the Constitution of India in so far as it purported to withdraw and/or frustrate and/or nullify the remission of sales tax allowed to applicant No. 1, Damodhar Cement & Slag Ltd., under the West Bengal Incentive Scheme, 1993 and also under section 41 read with section 44 of the West Bengal Sales Tax Act, 1994 and also for a direction upon the Government of West Bengal to honour its promise contained in the aforesaid scheme particularly clause 14 thereof and the remission of tax allowed to the said Damodhar Cement & Slag Ltd. by letter dated February 6, 1997 as modified by the letter dated April 27, 1997 read with the Scheme sanctioned by BIFR in Case No. 502 of 1994 and/or on the basis of the eligibility certificate and for direction upon the Assistant Commissioner of Commercial Tax, Corporate Division, West Bengal, to cancel and/or rescind and/or withdraw the decision contained in the memo No. 80 dated September 23, 2003 and the memo. No. 83(CD) dated October 15, 2003 and the view taken by the Joint Secretary to the Government of West Bengal contained in his letter dated September 29, 2003 and/or direction by which the said Damodhar Cement & Slag Ltd., had been directed to pay turnover tax under section 16B of the West Bengal Sales Tax Act, 1994 and for directing the Government to act as per the Incentive Scheme of 1993.
(2.) Being dissatisfied, the writ petitioner who was applicant No. 2 before the Tribunal, has come up with the present writ application and prayed for setting aside the order passed by the Tribunal and for granting the substantial relief claimed in the application under section 8 of the Act. The prayer for declaring the provision contained in section 16B of the West Bengal Sales Tax Act, 1994 as ultra vires the Constitution was, however, not agitated in this application.
(3.) The facts giving rise to filing of the application before the Tribunal may be epitomised thus:;