- (1.) The petitioner stated to be a partner of Eskay Steel Fabricators, a firm carrying on business and a registered dealer under the West Bengal Sales Tax Act, 1994 and under the Central Sales Tax Act, 1956, has challenged several orders passed by the sales tax authorities particularly the order dated 26th December, 2007 passed in revision by the Additional Commissioner, Commercial Taxes, West Bengal, the respondent No. 3 on the grounds that no opportunity was given to produce the books of accounts, order was passed ex parte, it cannot be said to be the best of his judgment as postulated under Rule 247 of the West Bengal Sales Tax Rules, 1995, order is cryptic as it does not contain any reason and though order impugned was passed on 26th December, 2007 it was communicated belatedly on 21st March, 2009.
(2.) The matter was moved on 15th July, 2009 when directions were issued , for filing of affidavits. It is submitted by the learned Advocate for the petitioner that no affidavits have been filed by the respondents controverting the assertions in the writ petition. In my view, in the absence of affidavits, the assertions made in the writ petition are deemed to be correct.
(3.) Heard the learned Advocate for the petitioner.;