A.K. Sen Gupta, J. - (1.) In this appeal the grievance of the appellants is that on the Writ application filed by the petitioner challenging, inter alia, the purported assessments made under Bengal Finance (Sales Tax) Act, 1941 in respect of the period from April 19, 1984 to March 31, 1986, asessments made under the Central Sales Tax Act, 1956 in respect of the period from March 29, 1934 to March 31, 1986. Eight Appellate orders dated 10th June, 1988 in appeal cases nos. A -177 to A -124/CS(AM)/88 -89; purported notices under Sec. 11B, of the Bengal Finance (Sales Tax) Act, 1941; and the Certificate proceedings under the Bengal Public Demands' Recovery Act, 1913 in Certificate Cases Nos. 69 to 76 (STCCR) 87 -88(AW), the Court of the first instance refused to pass any interim order. In the appeal, an application has been filed for an interim order restraining the respondents from acting on the basis of and in furtherance of the aforesaid impugned orders. By consent the application has been treated as an appeal. It is agreed that the in terms of the order that may be passed in order disposing of the appeal with also dispose of the writ petition.
(2.) After the affidavits have been completed we have heard the learned Counsel appearing for the parties. Elaborate arguments have been made on the merits of the writ application.
(3.) To appreciate the contention of the learned Counsel it is necessary to set out the facts leading to the presentation of the writ application before the writ Court.;