Sanjib Banerjee, J. - (1.) The grievance of the petitioner is that though a limited order was passed against the petitioner for de -selecting the petitioner from the e -services of online generation of waybills in terms of Rule 110B(1) of the West Bengal Value Added Tax Rules, 2005 on October 22, 2014, the electronic generation of C -forms by the petitioner has been arbitrarily stopped on the strength of the same order passed by the Special Commissioner, Commercial Taxes, though the order does not provide for it.
(2.) It is submitted on behalf of the State that the order that was approved by the Special Commissioner was the proposal of the Deputy Commissioner, Sales Tax, Bureau of Investigation of October 21, 2014 which was approved as proposed by the Special Officer of the Bureau. The State stays that the Special Officer of the Bureau of Investigation enjoys the rank of an Additional Commissioner and it cannot be said that the Additional Commissioner's order was interfered with by a Senior Joint Commissioner as has been made to appear at pages 38 and 39 of the petition.
(3.) Pages 38 and 39 of the petition are the printed copy of the records pertaining to RN -610/2015 appearing at page 37 of the petition. Since a substantial part of page 37 appears in handwriting, and the remainder of page 37 is barely legible, pages 38 and 39 show exactly what is recorded at page 37 of the papers.;