MOLLA MOFIDUL ISLAM Vs. CTO ASANSOL CHARGE

JUDGEMENT

(1.) THIS is an application under Section 8 of 4he West Bengal Taxation Tribunal Act, 1987 against the order of rejection dated May 30, 2000 of an application for an eligibility certificate.

(2.) THE petitioner, thereafter applied for a new registration for his S.S.I. unit but was advised by the C.T.O. to apply for amendment of the existing registration certificate. The registration certificate was accordingly amended on such application of the petitioner.

(3.) ON April 7, 1999 the petitioner applied for issue of an eligibility certificate under Section 39 of the West Bengal Sales Tax Act, 1994 (hereinafter referred to "the Act, 1994") claiming the tax holiday in respect of his newly set up small -scale industrial unit, viz., Snow Bird Ice -cream. The application was rejected by an order dated May 30, 2000 mainly on the ground that the name of the business of the petitioner differs from the name recorded in the registration certificate. Similarly, the S.S.I. certificate and the pollution certificate also differ with the trade name of the petitioner's business. Against the order of the Deputy Commissioner, the petitioner moved before the Additional Commissioner who also confirmed the order passed by the respondent No. 3. The respondent No. 4, the Deputy Commissioner, observed that a "single" business cannot have two trade names at a time. The order of rejection passed by the respondent is illegal and arbitrary and is liable to be set aside.