- (1.) This writ application is filed by the petitioners for prohibiting the respondent authority from giving effect to the amendment of Clause (d) of sub-section (40) of section 2 arid section 22D of the West Bengal Sales Tax Act, 1994 as amended by West Bengal Taxation Laws (Amendment) Act, 2008 read with Trade Circular dated September 01, 2008 issued by the Commissioner of Sales Tax, Government of West Bengal, Directorate of Commissioner of Taxes till the disposal of an application which is filed by the petitioners before the learned West Bengal Taxation Tribunal under section 8 of the Wets Bengal Taxation Tribunal Act, 1987. The backdrop of the case in a nutshell is as under:-- The provision of Clause (d) of sub-section (40) of section 2 and section 22D of the West Bengal Sales Tax Act, 1994 has been amended by virtue of West Bengal Taxation Laws (Amendment) Act, 2008. Consequent upon the above amendment the quantum of sales tax has been increased. The Constitutional validity of the above provisions are under challenge in an application bearing R.N. No. 886 of 2012 which is filed by the petitioners before the West Bengal Taxation Tribunal. The Tribunal while admitting the above application on July 12, 2013 gave liberty to the petitioners to file separate application in the event a demand notice is issued. The matter was again taken up on November 29, 2013 when the matter was adjourned to March 21, 2014 with a direction for exchanging affidavits in the meantime. According to the petitioners, their prayer for an interim order to restrain the respondent authority from giving effect to the aforesaid amended provisions was not entertained by the learned Tribunal.
(2.) The submission with regard to the rejection of the above prayer of the petitioners is disputed by Mr. A. Majumer, learned advocate appearing on behalf of the State-respondents.
(3.) This application is filed by the petitioner with a prayer for restraining the respondent authority from giving effect to the aforesaid amended provisions of the West Bengal Sales Tax Act, 1994 as also for the purpose of preponing the date of hearing of the application pending before the above learned Tribunal.;