Bhaskar Bhattacharya, J. - (1.) These two writ applications were heard together as common questions of law were involved in these applications. I, however, propose to deal with W.P. No. 1949 of 2002 first. W.P. No. 1949 of 2002 : By this writ application, the writ petitioners initially prayed for an order directing the respondent Nos. 1 to 5 to withdraw, cancel and set aside the decision contained in the letter dated August 13, 2002 of respondent No. 4 and the purported notice to show cause dated August 22, 2002 issued by the respondent No. 2. Subsequently, during the pendency of this writ application, the respondent No. 2 by order dated October 22, 2002 having passed order holding that the petitioners are liable to pay tax after overruling the plea of the petitioners, such order has also been challenged in this writ application pursuant to the leave granted by the division Bench.
(2.) The facts giving arise to the filing of the instant writ application may be summarised thus: The petitioner No. 1 is a health care and life saving institution engaged in rendering medical treatment. The petitioner No. 1 in order of import into West Bengal one Signa Profile Tesla Magnetic Resonance Imagine system (hereinafter referred to as MRI system) placed order upon respondent No. 6 and on the basis of such order, the respondent No. 6 placed a purchase order on GE Specific PTE Limited, Singapore for supply of the said MRI system. For the above purpose, the petitioner No. 1 obtained a letter of credit issued by the Standard Chartered Bank to meet the cost of importation of the said MRI system. After the said MRI system was cleared by the Customs authorities for home consumption, respondent No. 6 delivered the goods to the Transport Authority of India Limited for due delivery thereof at the premises of petitioner No. 1 at Kolkata. The petitioner No. l made an application in form 42 to the respondent Nos. 1, 2, 3 and 5 respectively for issue of way bill under the West Bengal Sales Tax Rules permitting transportation of the said MRI system across the designated check-post. As the way bill was not issued by respondent No. 2, the petitioner No. 1 made a representation before Sri M.N. Roy, the then Sales Tax Commissioner, for issue a way bill in form 42 under the West Bengal Sales Tax Rules, 1995 permitting transportation of the said MRI system across the designated check-post in West Bengal as required under the West Bengal Sales Tax Act, 1994.
(3.) The Commissioner of Commercial Taxes agreed to issue way bill on an undertaking from the petitioner No. 1 that consumption tax would be paid by it in case it was unable to get an order of the honourable High Court relating to non-payment of consumption tax. The Commissioner allowed 30 days' time from the date of issue of way bill to obtain such order from this Court.;