Calcutta High Court
Precision Engineering & Fabricators ... vs Tax Recovery Officer on 8 March, 2016
Author: Sanjib Banerjee
Bench: Sanjib Banerjee
OD-6
WP No. 197 of 2016
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
PRECISION ENGINEERING & FABRICATORS PVT. LTD.
Versus
TAX RECOVERY OFFICER, KOLKATA & 24 PARGANAS & ORS.
BEFORE:
The Hon'ble JUSTICE SANJIB BANERJEE
Date : 8th March, 2016.
Appearance:
Mr. Sumit Chakraborty, Adv.
Mr. Piyal Gupta, Adv.
Mr. Pranab Dutta, Sr. Adv.
Mr. Prithu Dudheria, Adv.
The Court : The grievance of the petitioner is that a revision filed against an appellate order of assessment has remained pending from April, 2011 because of lack of members on the West Bengal Commercial Taxes Appellate and Revisional Board. The petitioner says that pursuant to a recent notification, the Board has transferred 14,000 cases to a fast track body and the chances of the petitioner's matter going to the fast track body or being taken up by the Board 2 are high. The petitioner says that despite the department waiting till the end of 2015, steps have now been taken to realise the tax in dispute notwithstanding the pendency of the revision.
Since it cannot be said that the department is not entitled to proceed against the petitioner merely because a revision is pending, WP No.197 of 2016 is disposed of by permitting the petitioner to apply for a stay of the operation of the relevant order of assessment before the Board and by requesting the Board to dispose of such application, if filed within a fortnight, within three weeks of the receipt thereof.
There will be no order as to costs.
Urgent certified website copies of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(SANJIB BANERJEE, J.) kc.