- (1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 praying for a declaration that the proviso 2, Section 79 of the West Bengal Sales Tax Act, 1994 is not applicable in appeal in respect of the period prior to March 31, 2000 and for quashing or setting aside the impugned order dated June 17, 2002 and September 18, 2002 passed by respondent No. 2 and the Appellate and Revisional Board.
(2.) THE petitioner submitted necessary returns for the four quarter ending March 31, 2000 and assessment order was passed on April 2, 2002 by the respondent No. 1 rejecting the books of accounts of the petitioner. Being aggrieved with the order passed by the respondent No. 1 the petitioner filed an appeal before the respondent No. 2. By an order dated June 17, 2002 the respondent No. 2 refused to admit the appeal and rejecting the same on the ground of non -payment of 20 per cent of the disputed amount of tax in terms of the provisions of Section 79 which came into effect from April 1, 2002.
(3.) AGAINST the said order dated June 17, 2002 a revision petition was filed along with a stay petition before the West Bengal Commercial Taxes Appellate and Revisional Board (hereinafter referred to "the Board") which came up for hearing on September 18, 2002. On the same date the Board rejected the stay petition confirming the finding of the appellate authority and directed to proceed for liquidation of the demand. The order passed by the appellate and revisional authority are illegal and irrational in view of the settled principles of law and are liable to be set aside. The learned lawyer for the petitioner, submits that the amended provision of the Act which came into force from April 1, 2002 cannot be made applicable in the present case, i.e., in respect of appeal for the four quarters ending March 31, 2000 inasmuch as, the return for the said period was filed before April 1, 2002 and the right of appeal since before April 1, 2002 accrued in favour of the petitioner.;