A.Kabir, J. - (1.) This writ petition at the instance of the Revenue is directed against the judgment and order passed by the West Bengal Taxation Tribunal on 18th January, 2001, in Case No. R.N. 269 of 1999 quashing the order dated 2nd July, 1998 and 25th May, 1999 passed by the Assistant Commissioner of Commercial Taxes, Special Cell and the Deputy Commissioner of Commercial Taxes, Special Cell, respectively canceling the Eligibility Certificate issued to the respondent No.2 herein under section 39 of the West Bengal Sales Tax Act, 1994, hereinafter referred to as the "said Act" with retrospective effect.
(2.) The respondent No.2 is carrying on business under the name and style of M/s. Adarsh Polymers which is an industrial unit duly registered with the Directorate of Cottage and Small Scale Industries. It began operations in May, 1996, with new plant and machinery for manufacture of HDPE Cloth and Bags. On the application of the respondent No.2 the Assistant Commissioner of Commercial Taxes, Special Cell, by his order dated 16th June, 1997, issued Eligibility Certificate in favour of the said respondent under section 39 of the said Act for the period from 1st July, 1996 to 30th June, 1999. Subsequently, the respondent No.2 was asked to show-cause as to why the Eligibility Certificate issued in his favour should not be cancelled and ultimately the respondent No.2 was served with an order dated 19th February, 1998, canceling the said Eligibility Certificate. On challenge by the respondent No. 2, the said order was quashed by the West Bengal Taxation Tribunal with liberty to the Assistant Commissioner of Commercial Taxes, special Cell, to proceed afresh.
(3.) Pursuant to the order of the learned Tribunal fresh proceedings for cancellation of the Eligibility Certificate were started and ultimately the Assistant Commissioner of Commercial Taxes, Special Cell, by his order dated 20th July, 1998, cancelled the Eligibility Certificate issued in favour of the respondent No.2 with effect from 1st July, 1996. The said order was confirmed by the Deputy Commissioner of Commercial Taxes, Special Cell by his order dated 25th May, 1999.;