MIR DARA SHEKO,J. - (1.) Heard Mr Pal, learned senior advocate, being assisted by Mr Majumder, Ms Meharia and Mr Sinha, learned advocates appearing for the petitioner. Heard also learned advocate Mr De being led by Mr Advocate-general representing WBIDC and learned advocate Mr Susanta Pal being led by Mr Majumder for the State who has adopted the submission advanced on behalf of WBIDC.
(2.) At this stage the assessment report as submitted by the special officer/commissioner appointed pursuant to an order of this court dated December 15, 2016 from the panel of the chartered accountants available in the High Court for assessing the amount of fixed capital investment is taken up for consideration, because the respondents filed an affidavit-in-exception raising certain points against said report which was lying with the report in sealed cover and is brought out in court as is placed on record. It is ascertained that the copy of the said report has already been supplied by the special officer to learned counsels for the parties.
(3.) Mr De in the tune of the text of the affidavit-in-exception submits that the special officer has exceeded his jurisdiction by going beyond directions of the court. Submits also that though in the report he mentioned about consideration of the documents but did not analyse those documents in arriving at the conclusion. That apart, the respondents took exception that the report was supposed to be given on completion by the chartered accountant himself, but he had engaged a civil engineer for alleged physical verification without taking leave of the court by which, according to the State, he had gone beyond the scope of the order of the court. Submits further with reference to the exception of clause (h) of paragraph 6 that the items which were considered for not allowing under clause 3.12 of the scheme 2008, the same were wrongly taken into account, and thereby concluded his submission with prayer to reject the report recording appropriate order.;