- (1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, in the nature of mandamus directing the respondent No. 2 to cancel the Memo No. 711, C.T. dated January 10, 2000 and for admitting the application dated September 8. 1999 in form No. 1 submitted by the petitioner under the Settlement Act, 1999.
(2.) THE petitioner No. 1 is a private limited company registered under the Companies Act. The petitioner No. 2 is a citizen of india and is one of the directors of the company. The company carries on business of manufacture and sale of various ferrous and non -ferrous items and is a registered dealer. The company was assessed by the Commercial Tax Officer, Lalbazar Charge, respondent No. 4 for four quarters ending on March 31, 1995 and additional tax amounting to Rs. 59,553.87 and interest amounting to Rs. 1,156 and demand notices were served accordingly.
(3.) AGAINST the said order an appeal was preferred on July 15, 1998 under Section 20 of the West Bengal Sales Tax Act, 1941 before the Assistant Commissioner, Commercial Taxes, Chowringhee Circle, the respondent No. 3, It came up for hearing on August 4, 1999. The appeal was pending for decision and it was not finally heard and disposed of before July 1, 1999. In the meanwhile the sales tax laws enacted a new law under the title "The West Bengal Sales Tax (Settlement of Dispute) Act, 1999". It came into force with effect from July 1, 1999. The company intended to take shelter under the provisions of the said Act so as to settle the dispute on payment of 33 per cent of the tax and disputed interest rather to drag the litigation. An application was filed on September 8, 1999 in form No. 1 for settlement of dispute . under the said Act, but the petitioner suddenly received Memo No. 13292 dated September 16, 1999 informing that an ex parte order was passed on August 13, 1999 and the appeal was disposed of. The petitioner, therefore, failed to get the benefit under the application in form No. 1 already submitted for settlement of dispute. The petitioner preferred an application on October 25, 1999 for revision under Section 20(3)(c) of the Bengal Finance (Sales Tax) Act, 1941 before the Commercial Taxes Appellate and Revisional Board. But on January 17, 2000 the petitioner was informed by Additional Commissioner of Commercial Taxes that the application was misconceived and void since the appeal "had been disposed of prior to enactment of the Act". The Settlement Act actually came into force on July 1, 1999. Hence without disposing of the application for settlement the appeal Case No. A -147/98 -99 cannot be disposed of ex parts. Though the order was written on August 13, 1999 the same was issued on September 16, 1999 and the petition for settlement was filed on September 8, 1999, i.e., before communication of the order to the petitioner. Hence, the order was passed against the petitioner without giving him any opportunity of hearing in respect of his application filed for settlement.;