DIRECTOR OF ENTRY TAX Vs. SUNRISE TIMBER COMPANY

JUDGEMENT

(1.) Leave granted.

(2.) Challenge in this appeal is to the order passed by a Division Bench of the Calcutta High Court summarily dismissing the writ petition filed by the petitioner under Article 226 of the Constitution of India, 1950 (in short the 'Constitution'). Challenge was to the order dated 24.7.1997 passed by the West Bengal Taxation Tribunal (in short 'the Tribunal') in R.N-204 of 1996.

(3.) Respondent had filed application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 (in short 'the Act') in the nature of an application under Article 226 of the Constitution. The question raised was certain amount collected from the respondents in view of assessment or otherwise as entry tax should be refunded along with interest, and the documents seized on 26.5.1992 should be released and compensation is to be paid by the officials for loss of reputation.