Calcutta High Court (Appellete Side)
Decided on 1 May, 2018
W.P. 29017 (W) of 2017
Kamarhati Company Ltd. & Anr.
Senior Joint Commissioner, Commercial Taxes
Corporate Division & Ors.
Ms. Rita Mukherjee,
Mr. Abhijit Das ......For the Petitioners.
Mr. Abhratosh Majumder,
Mr. Soumitra Mukherjee,
Mr. Avra Mazumder .....For the State.
An order passed by the Revisional Authority dated January 11, 2017 is under challenge in the present writ petition.
Learned Advocate for the petitioners submits that, the relevant ‘C’ Forms could not be produced before the Revisional Authority since the same were not made available to the petitioners. The petitioners have since received the ‘C’ Forms. The petitioners have also received further ‘C’ Forms subsequent to the filing of the writ petition. The petitioners seek leave to produce the ‘C’ Forms before the Revisional 2 Authority so that the tax liability, if any, can be assessed in accordance with law.
The respondents are represented.
Learned Advocate for the respondents submits that, in the event, the Court is pleased to set aside the impugned order and direct the Revisional Authorities to look into the new ‘C’ Forms, then the right to verify such ‘C’ Forms by the department should also be retained. In the facts of the present case, it appears that, the relevant ‘C’ Forms were not available with the petitioners, for no fault of the petitioners, at the time of the passing of the revisional order. Therefore, the petitioners are entitled to have an opportunity to produce the relevant ‘C’ Forms before the Revisional Authority for the purpose of adjudication of the tax liability of the petitioners, if any.
In such circumstances, the impugned order dated January 11, 2017 passed by the Revisional Authority is set aside. The petitioners are at liberty to produce the relevant ‘C’ Forms before the Revisional Authority. The department is at liberty to verify such ‘C’ Forms in accordance with law. W.P. 29017 (W) of 2017 is disposed of without any order as to costs.
Urgent certified website copy of this order, if applied for, be made available to the parties upon compliance of the formalities.
(Debangsu Basak, J. )