Soumitra Pal, J. - (1.) In this writ petition, the petitioner, Hindusthan Petroleum Corporation Limited, a Government of India Enterprise and a company within the meaning of the Companies Act, 1956, has challenged the order dated 21st October, 2008 passed by the Additional Commissioner of Commercial Taxes, West Bengal, respondent no. 3, in revision for the issue in question for the period for four quarters ending on 31st March, 2001, on the ground that though an application for adjournment was filed before the Revisional Authority which was duly received, the Authority without considering the application had passed an order dismissing the revision petition on merits.
(2.) The matter was taken up for hearing on 24th February, 2009 when on the prayer of Mr. R.Islam, learned advocate appearing on behalf of the respondent, it was adjourned to enable him to obtain instruction. Today, it is submitted by the learned advocate for the respondents that in spite of his best efforts no instruction could be received.
(3.) Mr. Chakraborty, learned advocate appearing on behalf of the petitioner, submits that since an application for adjournment was filed, the Revisional Authority ought to have considered the application and should not have passed order on merits. Though application for adjournment is on record, yet order impugned has been passed recording that there was no petition for adjournment. In support of his submission, Mr. Chakraborty has relied on a judgement passed in S.K. Gupta and Anr. v. Commissioner of Sales Tax, New Delhi & Ors., reported in 61 Sales Tax Cases 20(Delhi) wherein it has been held that an applicant has a right to have his application for adjournment considered.;