RADHANATH PATRA Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) BY the instant application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the applicant has challenged an assessment order for the four quarters ending on December 31, 1987. At the very outset it may be mentioned that the application has not been drafted happily. The repetitive statements, perhaps to clarify the applicant's position, have created more confusion than clarification. However, from the annexures to the application and other documents filed the applicant's case appears to be as follows :

(2.) THE applicant on the aforesaid ground prays for a declaration that the order of the taxing authorities in the matter of assessment for the aforesaid period are illegal and improper. The applicant also prays for quashing the assessment order dated November 7, 1987 of the respondent No. 5 and for restraining the respondents from further proceeding with the said impugned orders.

(3.) THE debated question here is whether the assessment in question can be said to be the best judgment assessment with due application of mind.