Soumitra Pal, J. - (1.) M/s. Nabamundran Private Limited, a private limited company engaged in the business of printing and publishing and registered under the West Bengal Sales Tax Act, 1994 and Central Sales Tax Act, 1956 is the petitioner No.1 and the petitioner No.2 is its Managing Director.
(2.) It appears that on 17th June, 2005 the Commercial Tax Officer, Shyambazar Charge, Kolkata, the respondent No.1, passed the assessment order for the period relating to 4th quarter ending with 31st March, 2003 disallowing a claim of Rs.14,29,556.50/- along with other disallowances under the Central Sales Tax Act, 1956 on the ground of non-production of valid documents. Being aggrieved, the petitioner preferred an appeal before the Assistant Commissioner of Commercial Taxes, Kolkata, Central Circle, the respondent No.2. In appeal the order passed by the assessing authority was confirmed. Still aggrieved the petitioners filed a revisional application before the Additional Commissioner of Commercial Taxes, West Bengal, Kolkata, the respondent No.3, who too confirmed the disallowance. The grievance is though it appears from the assessment order passed by the respondent No.1 that the Books of Accounts were produced and the claim was disallowed on the ground of absence of valid documents such as Form-H and though it is evident from the order passed by the respondent No.2 that some Form-H certificates were furnished, the revisional authority, failed to consider the same. It is contended that as none of the orders dated 17th June, 2005, 24th November, 2006 and 4th July, 2007 passed by the respondent Nos. 1, 2 and 3 respectively did not specify the documents which the petitioner had allegedly failed to produce, said orders cannot be sustained.
(3.) Learned advocate appearing on behalf of the respondents submits that as it is evident from each of the orders passed by the respondents that the petitioners failed to produce the valid documents, the orders passed are just and proper.;