Bhagabati Prasad Banerjee, J. - (1.) In this case, the petitioner runs a hotel and in view of the recent amendment made in the statute, which was followed by the Bengal Finance (Sales Tax) Act, the petitioner is liable to pay sales tax on the sales of food-stuff from the hotels and restaurants. Further there was an amendment made in the Bengal Finance (Sales Tax) Act by incorporating Section 26A wherein it was provided that in case it is established by the dealer and the Commercial Tax Officer is satisfied that for the past period mentioned in the said section, the dealer has not realised any sales tax, in that event the Commercial Tax Officer was authorised to grant appropriate relief in respect of that period.
(2.) In this case, the assessments in question are for the periods from 1978 to 1982 and it appears that the petitioner has filed an application before the Commercial Tax Officer for getting benefit under Sub-section (2) of Section 26A of the said Act, but the Commercial Tax Officer, ignoring that provision, made the assessment without granting any exemption. The question whether exemption should be granted or not, is the matter to be decided by the Commercial Tax Officer under Section 26A(2) of the said Act.
(3.) Now, after the assessments are made, in some cases appeals and in some cases revisions are pending. Accordingly, I direct the appellate or the revisional authority before whom the appeals or revisions in respect of the periods 1978 to 1982 are pending, to take into consideration of the provisions of the Sub-section (2) of Section 26A and grant appropriate relief in accordance with law and for that purpose the authorities concerned would be at liberty to decide these questions even though not taken into the appeals or in the revisions. But, in case, it is found by the appellate or the revisional authority that there was difficulty in deciding this question, in that case the said authorities will be at liberty to remand the case back to the Commercial Tax Officer according to their discretion. The appellate or the revisional authority shall take into consideration while disposing of the appeals or the revisions, the application made by the petitioner on 19th September, 1979, in respect of the aforesaid periods.;