ANIL KUMAR CHOWDHURY Vs. CTO BOWBAZAR CHARGE

JUDGEMENT

(1.) THE applicant, an unregistered dealer in this case, moved the Tribunal under Section 8 of the West Bengal Taxation Tribunal Act, 1987 against the orders of assessment passed by the CTO, Bowbazar Charge, for different periods of assessment under Section 11(2) of the Bengal Finance (Sales Tax) Act, 1941. Since similar questions of law and fact are C involved in all the 3 cases, they may be considered together.

(2.) IN order to place the facts of the case in the proper perspective it is necessary to go into the proceedings of this Tribunal itself in Case No. RN -104 of 1997 when the same petitioner had challenged the validity of 5 demand notices issued by the same assessing authority (Commercial Tax Officer, Bowbazar Charge) in respect of assessments for four different periods, viz., from April 1, 1987 to March 31, 1988, from April 1, 1988 to March 31, 1989, from April 1, 1989 to March 31, 1990 and from April 1, 1990 to March 31, 1991. The said application had succeeded in part in that the Tribunal had set aside by its order dated June 24, 1998, Anil Chowdhury v. Commercial Tax Officer [2001] 37 STA 214 (WBTT). all the notices dated February 20, 1997 on the ground that the 5 notices had never been served and that the applicant was not even aware of the assessment proceeding and all the proceeding till the issuance of the 5 notices had been completed "behind the back of the applicant" and thus there was "flagrant disregard of the principle of natural justice."

(3.) THE applicant had earlier moved the West Bengal Taxation Tribunal as is evident from Case No, RN -104 of 1997 reported in [2001] 37 STA 214 (Anil Chowdhury v. Commercial Tax Officer), wherein he had challenged validity of 5 notices issued by the CTO, Bowbazar Charge, for purposes of assessment for the periods from April 1, 1987 to March 31, 1988, from April 1, 1988 to March 31, 1989, from April 1, 1989 to March 31, 1990 and from April 1, 1990 to March 31, 1991. The applicant had succeeded in part as the notices dated February 20, 1997 under Section 11(2) of the 1941 Act were set aside by the Tribunal in its order dated June 24, 1998 but liberty was given to the taxing authorities to "proceed with the assessment for the periods the assessment of which were not time -barred on the date of issue of the notice under Section 4(2) of the Act".