DEPUTY COMMISSIONER COMMERCIAL TAXES Vs. ALFA MANUFACTURING CO

JUDGEMENT

(1.) THIS is an application Under Section 8of the West Bengal Taxation Tribunal Act, 1987 challenging the order passed by the learned President of the Board on the ground, inter alia, that inspite of rejection of the first application for stay, the second application was allowed by the learned President of the Board illegally and arbitrarily.

(2.) THIS instant application is filed by the learned Deputy Commissioner, Commercial Taxes, as a petitioner against the order of the learned President of the Board on the ground, inter alia, that once an application for stay was rejected by the Board, fresh application cannot be entertained after a lapse of two years and it was allowed only to stall the certificate proceedings pending for realisation of the tax dues.

(3.) SINCE there was mala fide intentions of the respondent to stall the proceedings the order for stay passed by the learned President of the Board should be set aside.