MANAS DUTTA Vs. ACST

JUDGEMENT

(1.) IN this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the petitioner has challenged the order dated May 29, 2006 passed by the Assistant Commissioner, Sales Tax, Behala rejecting petitioner's application for registration under the West Bengal Value Added Tax Act, 2003 and the part of the order dated July 31, 2006 passed by the said Assistant Commissioner by which registration was granted with effect from July 31, 2006 only.

(2.) THE petitioner started his business of buying and selling of biscuits and oil in 2005. After commencement of his business the petitioner on May 5, 2005 submitted application for registration under the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act"). After about four months the petitioner received a notice dated August 24, 2005 asking the petitioner to appear before the Assistant Commissioner on September 12, 2005 with books of account and other documents in support of the application. The petitioner duly appeared before the Assistant Commissioner on September 12, 2005 and produced his books of account. The application was heard in part on the said date and adjourned to September 16. On September 16 the application was again heard in part and adjourned to January 18, 2006. It appears from the records that nothing was recorded on January 18, 2006. Suddenly on May 29, 2006 the Assistant Commissioner recorded an order that no one appeared on that day till 5 p.m. and order was reserved. Thereafter, on the same day the following order was recorded separately.

(3.) UPON receipt of the order dated May 29, 2006 the petitioner, instead of challenging the said order of rejection, submitted on July 3, 2006 a fresh application for registration under the VAT Act, 2003. Said application was taken up on July 10, 2006 and on July 31, 2006 registration under the VAT Act was granted with effect from July 31, 2006.