Bhaskar Bhattacharya, J. - (1.) By this writ application, the writ petitioner has challenged an order dated July 22, 2002 passed by the Deputy Commissioner, Commercial Taxes in Appeal Case No. A-22/ AW/2001-02 thereby dismissing the said appeal.
(2.) There is no dispute that an order of assessment dated June 25, 1998 was passed against the petitioner but he did not prefer any appeal. Subsequently, the assessing officer, however, initiated a suo motu review proceeding and ultimately allowed a claim under section 8(1)(b) of the Central Sales Tax Act, 1956 "(the CST Act)" for Rs. 3,78,16,679.16 paise in place of original claim allowed for Rs. 3,75,77,937.16 paise.
(3.) Being dissatisfied with the said order of review the petitioner preferred an appeal under the provisions of the CST Act read with section 79 of the West Bengal Sales Tax Act, 1994 "(the WBST Act)".;