(1.) THE instant application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 is directed against a finding of the West Bengal Commercial Taxes Appellate and Revisional Board (in short, "the Board") whereby an order of assessment made by the Commercial Tax Officer (respondent No. 2) as well as the order of affirmation by the appellate authority, have been struck down. The circumstance leading to the filing of this application before this Tribunal is as follows :
(2.) RESPONDENT No. 2, the assessee, has not filed any affidavit -in -opposition. Shri G.C. Mookerji, learned Advocate for the respondent No. 2, contends that the issue involved here is one of law and can be straightaway argued without recourse of any affidavit -in -opposition.
(3.) THE uncontroverted position is that the assessment under Section 11(1) of the 1941 Act for the period of 4 quarters ending on March 31, 1987 was completed on May 10, 1991 and that according to the law as stood on March 31, 1987 no assessment for the said period could be done beyond four years from March 31, 1987. Shri K.K. Saha, learned Advocate for the applicants, submits that the amendment to Section 1 l(2a) which came into force on June 1, 1987, has introduced a change whereby the period of limitation has been enlarged and that because of this enlargement the impugned assessment was done within time. But the Board held that this amendment had no application to the impugned assessment.