MACKINTOSH BURN LIMITED Vs. DEPUTY COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) THESE two applications are under Section 8 of the West Bengal Taxation Tribunal Act, 1987 in the nature of writ applications under Article 226 of the Constitution of India.

(2.) THE question raised in these two applications is whether in the facts and circumstances of the case, the impugned notices for showing cause why the deemed assessments for the periods of four quarters each ending March 31, 1991 and March 31, 1992 should not be reopened under Section 11E(2) of the Bengal Finance (Sales Tax) Act, 1941 and the order dated June 3, 1999 passed by respondent No. 1 reopening the deemed assessments and directing assessment under Section 11(1) of the 1941 Act, are valid and sustainable.

(3.) IN RN -256 of 1999 the period is four quarters ending March 31, 1992. Otherwise, the case of the applicant is identical.