LAWS(CAL)-2003-8-8

STATE OF WEST BENGAL Vs. D B ENTERPRISE

Decided On August 29, 2003
STATE OF WEST BENGAL Appellant
V/S
D.B.ENTERPRISE Respondents

JUDGEMENT

(1.) Heard counsel for the parties.

(2.) This writ application has been filed by the petitioners challenging an order of the Tribunal dated June 27, 2003 in Case No. RN. 205 of 2003. By the said order the West Bengal Taxation Tribunal (hereinafter referred to as the Tribunal) stayed the operation of the provision of Section 39(4) of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as the said Act). The Tribunal's view was that the balance of convenience demanded such an interim order of stay of operation of the amended portion of the said Act.

(3.) On the basis of such finding the Tribunal restrained the respondent State authorities from giving effect to the provisions of Printed at page 145 supra. sub-section (4) of Section 39 of the said Act till the disposal of the application before the Tribunal and the Tribunal fixed the matter for hearing on September 17, 2003.