- (1.) This application under Article 226 of the Constitution of India is at the instance of a manufacturer and is directed against order dated 9th July, 2010, passed by the West Bengal Taxation Tribunal in case No. R.N.638 of 2009 thereby dismissing the application filed by the writ-petitioner wherein they challenged the order of rejection of the application for issue of Eligibility Certificate (E.C.) filed under Section 39 of the West Bengal Sales Tax, Act, 1994.
(2.) The following facts are not in dispute: a) The writ-petitioner was granted registration under the West Bengal Sales Tax Act, 1994 ("1994Act") as a manufacturer of aluminum utensils at its factory located at Panchpara, P.O. Radhadasi, Dist. Howrah and according to the writ-petitioner, the production in the factory commenced in December, 1999 and the first sale of manufactured goods was made in the factory on December 17, 1999. b) The Directorate of Cottage & Small Scale Industries, Government of West Bengal, registered the manufacturing unit of the writ-petitioner provisionally and had granted provisional certificate on January 2, 1998. The writ-petitioner applied issue of an Eligibility Certificate under Section 39 of the 1994 Act on December 21, 1999. The application was rejected by the Assistant Commissioner of Sales Tax, Special Cell, by an order dated August 7, 2008. While passing the said order, the Assistant Commissioner of Sales Tax made the following observations: "i. In the provisional certificate issued on January 2, 1998 proposed location of the factory was shown as 20C, Belur Road, Block No.1, Lilloah, Howrah; ii. Subsequently, the factory was shifted to Panchpara, P.O. Radhadasi, Dist. Hooghly; iii. Petitioner s registration under 1994 Act was cancelled on April 4,2003; iv. The petitioner used the land and factory shed of another dealer namely M/s. Chandana Property on monthly rent; v. Power connection was taken from another dealer namely Sri Pradip Chemical Works; and vi. No permanent registration certificate incorporating the changed address of the factory could be produced by the petitioners." c) The writ-petitioner challenged the said order before the Deputy Commissioner of Sales Tax, Special Cell and the said revision petition was disposed of by the Senior Joint Commissioner of Sales Tax, Special Cell on March 9, 2009 due to failure of the writpetitioner to produce permanent registration certificate issued by the District Industries Centre, Howrah. d) The writ-petitioner filed a second revision before the Additional Commissioner of Commercial Taxes, West Bengal on the ground that because of the provision of Micro, Small and Medium Enterprises Development Act, 2006 it was not necessary for a small scale industry to get itself registered with the registering authority and the applicant was only required to file memorandum in two parts one before starting and the other after starting. The Additional Commissioner of Commercial Taxes, however, dismissed the said revisional application by order dated May 29, 2009 by affirming the orders of the authorities below.
(3.) Being dissatisfied, the writ-petitioner filed an application under Section 8 of the West Bengal Taxation Tribunal Act before the Tribunal below and by the order impugned herein the said Tribunal has affirmed the orders passed by the authorities below. Being dissatisfied, the present writ-application has been filed.;