S P ELECTRONICS Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The present writ petition has been filed by Messrs. S.P. Electrics, a partnership firm and its Managing Partner as petitioner No. 2 praying, inter alia, for issuance of a Writ of Mandamus, directing the respondents, particularly the respondent No. 3, the Assistant Commissioner of Commercial Taxes to issue eligibility certificate to the petitioners, forthwith, and also directing the respondents, particularly the respondent No. 4, Commercial Tax Officer to issue declaration forms and form "C" to the petitioners immediately, and further, for declaration that the West Bengal Taxation Laws (Amendment) Act, 1987 particularly Section 4B(b)(ii) thereof is illegal, and ultra vires to the Constitution and for consequential reliefs restraining the respondents from realising any sales turnover tax from the petitioners during the period from 2.6.1988 to 1.6.1989 and directing the respondents, particularly the respondent No. 4 to issue 220 number of declaration forms and form "C" to the petitioners forthwith, as indicated in the writ petition.

(2.) It is stated that the petitioners are running the business of manufacture and sale of Voltage Stabilizer, Television Sets, both coloured and Black and white as a small Scale Industrial Unit with total capital investment of Rs. 58,966 which is well within the ceiling limit of any unit to be treated as a Small Scale Industrial Unit.

(3.) The petitioners made an application before the Directorate of Cottage & Small Scale Industries, Government of West Bengal on 4.1.1986 for issuance of a certificate as a Small Scale Industrial Unit and duly obtained a provisional registration certificate as a Small Scale Industrial Unit as issued by the said Directorate on 29.1.1986. Later on, the petitioner obtained a permanent registration certificate as a Small Scale Industrial Unit in order to run the business in accordance with law. The petitioners made an application before the Commercial Tax Officer, Manicktala Charge, respondent No. 4 for issuing Sales Tax Registration Certificate under the West Bengal Sales Tax Act, 1954 and also under Central Sales Tax Act, 1956, The petitioners are alleged to have started the business of manufacture on and from 18.1.1986 and made its first sale of manufactured products on 2.6.1986. The accounting year of the petitioners in from 1st of June to the 31st March of the following years as submitted.