- (1.) THIS is an application under Section 18 of the West Bengal Taxation Tribunal Act, 1987 praying, inter alia, for a declaration that the Appellate and Revisional Board (hereinafter referred to "the Board") acted illegally and without jurisdiction by rejecting certain claims of the petitioner in violation of the provisions of the statute and also acted illegally by not setting aside the entire assessment order for holding a fresh assessment to determine the correct tax liability of the petitioner.
(2.) IT is the case of the petitioner that for the purpose of assessment of four quarters ending March 31, 1989 the petitioner produced all relevant documents, such as, declaration form, final accounts, etc., but the respondents rejected the books of account and enhanced the gross turnover from Rs. 32,86,43,195.86 to Rs. 42,00,00,000 on the ground of non -production of other books of accounts. He also disallowed the entire claim of labour charges and levied purchase tax as well as turnover tax and imposed penalty making additional demand for Rs. 1,32,00,656.40.
(3.) AN appeal was preferred before the respondent No. 2 challenging the following issues, such as - - 2. ENHANCEMENT of gross turnover ; Rejection of claim for labour charges ; 3. REJECTION of claim under Section 5(1)(aa) and 5(1)(bb) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to "the Act, 1941") ; Imposition of purchase tax ; Charging turnover tax ; and;