DUTTA AUTOMOBILES Vs. DEPUTY COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.)

(2.) IN this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the applicant has challenged the validity of the order passed by the Deputy Commissioner, Commercial Taxes, Durgapur Circle, reopening under Section 9A(2) of the West Bengal Sales Tax Act, 1954, the deemed assessments for the four periods of 12 months each, ending March 31, 1989, March 31, 1990, March 31, 1991 and March 31, 1992.

(3.) THE applicant had filed returns both under the 1941 Act and the 1954 Act all along and had paid due sales tax in time, but in the returns filed under the 1954 Act the applicant had kept the return for turnover tax blank without filling it up, He was not informed of any assessments made for the four periods mentioned above. He had wanted to know from the respondent No. 2, the Assistant Commissioner, Commercial Taxes, Durgapur Charge, whether assessment for the said four periods had been completed under Section 9A(1) or Section 9(2) or Section 9(3) of the 1954 Act. The applicant did not receive any reply. Much later in March 1997, the applicant received four notices, all dated March 10, 1997, from the respondent No. 1 asking him to show cause why assessments made under Section 11(E) of the 1941 Act for the four periods mentioned above should not be reopened. In these notices no reason for reopening the deemed assessments allegedly made under the 1941 Act was given.