JAYANTA KUMAR GHOSH Vs. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, WEST BENGAL & ORS.
LAWS(CAL)-2009-3-134
HIGH COURT OF CALCUTTA
Decided on March 20,2009

JAYANTA KUMAR GHOSH Appellant
VERSUS
Additional Commissioner Of Commercial Taxes, West Bengal And Ors. Respondents

JUDGEMENT

Soumitra Pal, J. - (1.) Let affidavit-of-service filed in Court today be kept with the records.
(2.) Leave is granted to the petitioner to correct the cause title of the writ petition in course of this day.
(3.) In this writ petition, the petitioner stated to be carrying on business under the trade name and style of M/s. Kemtek India, has challenged the order dated 5th July, 2006 passed in appeal by the Assistant Commissioner, Commercial Taxes, Dharmatala Circle, the respondent No.3 and the order dated 24th January, 2008 passed in revision by the Additional Commissioner of Commercial Taxes, Kolkata, the respondent No. 1, on several grounds. It has been submitted that since there is no negation of the grounds which have been mentioned in the application for revision the order dated 24th January, 2008 passed ex parte in revision was not to the best of his judgment as stipulated under proviso to Rule 247 of the West Bengal Sales Tax Rules, 1995. Moreover, order in revision was passed ignoring the written prayer for adjournment which was furnished on 22nd January, 2008 as evident from page 30 of the writ petition.;


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