Sanjib Banerjee, J. - (1.) Leave is given to the petitioner to add the Special Commissioner, who is the author of the order impugned, as a respondent by designation. The appropriate amendment be carried out by Advocate for the petitioner in the presence of an officer of Court.
(2.) The petitioner challenges the vires of Sec. 22(12)(db) of the West Bengal Value Added Tax Act, 2003 on the ground that it obliges a dealer or an exporter to do something which may be beyond the capabilities of such dealer or exporter. The petitioner seeks to challenge the constitutionality of such provision in the context of the order impugned dated August 19, 2015 by which the refund on account of an export transaction has been denied to the petitioner.
(3.) Sec. 22(12)(db) provides that input tax credit or input tax rebate shall not be allowed for purchases made from a registered dealer who is found upon enquiry not to have existed, at the time of the sale of the goods, at the address as disclosed in the tax invoice produced, or at the address as disclosed at the time of registration. In other words, a person seeking an input tax credit or input tax rebate would have to vouch for the existence of the registered dealer from whom the goods or components thereof were purchased. The provision, clearly, does not extend to the persons from whom the concerned registered dealer purchased the goods.;