BANI POLYMERS Vs. COMMERCIAL TAX OFFICER BALLYGUNGE CHARGE

JUDGEMENT

(1.) THIS application under article 226 of the Constitution of India filed in the High Court at Calcutta has been transferred to this Tribunal in terms of section 15 of the West Bengal Taxation Tribunal Act, 1987, for disposal.

(2.) THE applicant is Messrs. Bani Polymers, a partnership firm, having its place of business at 56, Topsia Road, South, Calcutta-700 046.

(3.) IN its affidavit-in-reply the applicant has introduced certain facts which were not there in its writ petition filed in the High Court in June, 1982. It has now stated that the applicant had purchased all those leased machineries in the month of September, 1981 and that the total investment on account of all the plant and machinery aggregated Rs. 2,95,788. 86. It claimed that since September, 1981, i. e. , after the order of the Additional Commissioner was passed, there was no question of leasing of plant and machinery. Curiously enough, this fact as stated earlier was not mentioned in the writ petition filed in 1982. At this stage we cannot possibly take this into consideration, since the respondents had no opportunity to make their submission thereon.