Baboo Lall Jain, J. - (1.) This is an application made by Dhaulagiree Polyolefins Pvt. Ltd. and its Director, under Article 226 of the Constitution of India, inter alia, praying, that the order dated 5th August, 1986, passed by the Assistant Commissioner, Commercial Taxes, Chowringhee Circle, on the 5th August, 1986, rejecting the application of the petitioner No. 1 dated 19th October, 1985, filed on 30th October, 1985, for renewal of "eligibility certificate" under Rule 3(66) of the Bengal Sales Tax Rules, 1941, be quashed and/or set aside. The application of the petitioner No. 1 was for renewal of the eligibility certificate (hereinafter also referred to as "E.C."). The grounds on which the application for renewal of E.C. can be rejected are specified in Sub-rule (ii) of Rule 3(66) of the said Rules. From the perusal of the impugned order it appears, that the Assistant Commissioner, has rejected the said application of the petitioner on grounds, totally extraneous, to the grounds mentioned in the said Sub-rule (ii) of Rule 3(66) of the Bengal Sales Tax Rules, 1941.
(2.) Mr. Bose, appearing on behalf of the respondents, could not point out to me that the said grounds as mentioned in the said impugned order dated 5th August, 1986 could be valid grounds for rejection of the application of the petitioner No. 1 for renewal of the eligibility certificate. It is to be noted that the petitioner No. 1 had already been granted E.C. for the preceding periods, by the predecessors-in-office of the said Assistant Commissioner.
(3.) The petitioner has also prayed for quashing the order dated 18th November, 1986 a copy whereof is also annexed to the petition where-from it appears that on the basis of the said impugned order dated 5th August, 1986 the Commercial Tax Officer held that the petitioner should have submitted the returns along with challans paying taxes as per returns. The Commercial Tax Officer further held that the petitioner-dealer was a defaulter in paying taxes. The said order dated 18th November, 1986 is a consequential order which was passed on the basis of the said impugned order dated 5th August, 1986.;