B.K. Lala, Judicial Member - (1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, for setting aside the order dated December 13, 2000 passed by the respondent No. 3 and the notice dated September 22, 2000 issued for initiating suo motu revision for the fourth quarter ending March 31, 1993 under Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to "the Act, 1941").
(2.) THE petitioner submitted the return for the fourth quarter ending March 31, 1993 claiming benefit of concessional rate of tax under the provisions of Act, 1941. The respondent No. 1 estimated gross turnover at Rs. 9,42,03,364 by rejecting the books of accounts. The claims for concessional rate of tax was disallowed under Section 5(2)(v) and also part of the claim under Section 5(1)(b) of the Act, 1941. The respondent No. 1 also levied turnover tax and imposed penalty of Rs. 25,000 and interest more than Rs. 3,00,000 was demanded. The order of assessment was modified in an appeal by the respondent No. 2 by an order dated July 11, 1995. The amount of gross turnover was reduced by Rs. 30,00,000. The claims under Section 5(2)(v) and 5(1)(bb) under the Act, 1941 were also allowed. Direction was given to determine the interest afresh.
(3.) THE suo motu proceeding for revising the appellate order was initiated by the respondent No. 3 by a notice dated September 22, 2000 on the ground of suppression of the sum amounting to Rs. 2,23,62,320. The amount was added with the gross turnover determined in the appeal by the respondent No. 2. The further sum of Rs. 98,745.47 was demanded as tax. A demand notice in form No. 33 under the West Bengal Sales Tax Act, 1994 (hereinafter referred to "the Act, 1994") was issued. The order passed by the respondent No. 3 on December 13, 2000 is illegal and without jurisdiction which is liable to be set aside.;