Calcutta High Court (Appellete Side)
Ns 2018 Paragon Polymer Products Pvt. ... vs Deputy Commissioner Commercial Taxes on 27 June, 2018
Author: Debangsu Basak
Bench: Debangsu Basak
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15 27.06. W.P. No.7742(W) of 2018
ns 2018 Paragon Polymer Products Pvt. Ltd.
Versus
Deputy Commissioner Commercial Taxes, Ballygunje
Charge & Ors.
Mr. Boudhayan Bhattacharya,
Mr. Anindya Bagchi ... for the petitioner.
Mr. Abhratosh Majumdar, ld. Addl. A.G.,
Mr. Soumitra Mukherjee,
Mr. Avra Majumdar .... For the respondents.
A revisional order dated August 8, 2017 is under challenge in the present writ petition.
Learned Advocate appearing for the petitioner submits that, during the pendency of the revisional application, the petitioner had changed his place of business and had informed the authorities about the same. However, in the application for revision, it had mistakenly stated the old address consequent upon such old address being furnished, mistakenly, before the revisional authority, the petitioner did not receive notice of the hearing of the revisional application and was, therefore, not represented.
Learned Additional Advocate General appearing for the respondents submits that, the conduct of the petitioner is not overboard. It did not appear before the assessing officer. Moreover, the petitioner did 2 not produce the books of accounts before any of the authorities concerned. He submits that, there is a point of limitation involved.
Having considered the rival contentions of the parties, in my view, justice would be subserved by setting aside the impugned order, solely on the ground that the petitioner had acted on a mistake of a material fact and was prevented by sufficient cause from appearing before the revisional authority. The revisional authority is requested to take up the revisional application afresh after treating the petitioner to be at the address described in the cause title of the writ petition.
Learned Advocate appearing for the petitioner assures the Court that, the point of limitation will not be agitated by the petitioner before the revisional authority.
In view of such assurance given by the petitioner, the revisional authority will take up the proceedings, in accordance with law. The revisional authority is at liberty to arrive at the same finding as returned in the impugned order, if the materials placed before it allows it to do so.
WP No.7742(W) of 2018 is disposed of
accordingly
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No order as to costs.
Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.
( Debangsu Basak, J. )