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Ramsarup Industrial Corporation vs Additional Commissioner, Commercial ... on 29 January, 2002 cites

Amitava Mitra vs State Of West Bengal And Ors. on 29 March, 2000

3. Mr. Sumit Chakroborty, learned counsel appearing in support of the petitioner harped on the explanation under Section 8(1) of the Act saying that for the purpose of this sub section 'order' means an order made by the authority under any specified State Act; and 'action' means action taken by any authority under any of the specified State Act. As I have understood, he want to say that order or action should be under the specified Schedule of the State Act. Therefore, when matter in relation to levy, assessment, collection and enforcement of any tax under the specified State Act of the schedule is available then and then alone the Jurisdiction of the Tribunal can be invoked but not otherwise. He cited my own judgment reported in 2001 (123) Sales Tax Cases 129 (Amitava Mitra v. State of West Bengal and Ors.]. However, both the cases are not similarly placed. There, I held in favour Of the petitioner because the West Bengal Taxation Tribunal Act, 1987 was not made applicable since the relevant Act was not scheduled at all. But, here the present Act is supplemental to the Act already scheduled. The only difference is that instead of amending the original Act a supplemental Act was introduced. Preamble of the Act clearly speaks that whereas it is expedient to provide for enforcement of payment of, and settlement of dispute relating to, arrear tax, penalty or interest under the West Bengal Sales Tax Act, 1994 etc, the Act in question will be applicable. Intention of the legislature to resolve the dispute in a summery manner under the Act from the stage it is pending but not the intention to by pass the parent Act which is to be governed by the Tribunal. Therefore, if any, dispute arises before the designated authority he can safely invoke the Jurisdiction of the Tribunal.
Calcutta High Court Cites 16 - Cited by 3 - A Lala - Full Document

Niva Das vs Commissioner Of Commercial Taxes And ... on 10 December, 1997

5. A judgment reported in 1998 [31) Sales Tax Advises 101 (Niva Das v. Commissioner of Commercial Taxes and Ors.) cited by the learned counsel for the petitioners to establish that if anything done or refused to be done under any scheme then the same cannot be treated as levy, assessment, collection or enforcement of sales tax or matters connected or incidental thereto already held by the Tribunal. According to me if it is done the same is wrong appreciation of legal sanction. It cannot be said that dispute is not in connection with the levy, assessment, collection and enforcement of tax. The whole purpose is to raise the public exchequer by resolving the dispute.
State Taxation Tribunal - West Bengal Cites 5 - Cited by 2 - Full Document
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