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Case Law Details

Case Name : Das Enterprise Vs The State of West Bengal (Calcutta High court)
Appeal Number : W.P.A.5627 of 2023
Date of Judgement/Order : 04/04/2023
Related Assessment Year :
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Das Enterprise Vs The State of West Bengal (Calcutta High court)

a) M/s. Buddhadeb Paul is a proprietorship business. The name of the proprietor is Rakhi Paul. Trade licence and registration have been given in the name of the agency Buddhadeb Paul indicating Rakhi Paul as the proprietor. The GST registration certificate also indicates that the trade name of the business is M/s. Buddhadeb Paul. The business is in the nature of a proprietorship and the legal name is Rakhi Paul. The trade registration issued by the panchayat authorities indicates the same. The trade licence granted under Section 12(1) of the Contract Labour(Regulation and Abolition) Act, 1970 also indicates that the Buddhadeb Paul is the trade name and Rakhi Paul is the proprietor.

b) Various documents have been produced by the State respondents, the panchayat samiti and Rakhi Paul, which indicate that license and registrations were issued in the name of M/s Buddhadeb Paul. The nature of the business was proprietorship and Rakhi Paul was the proprietor.

c) The allegations that the works had been allotted to a deceased person and to a non-existing partnership firm, are not correct in view of the above factual findings.

d) The eligibility of the respondent no.5 with regard to the past work experience has already been explained by the panchayat samiti, through various documents which have been submitted before the court. Such documents indicate that Rakhi Paul as the proprietor of M/s Budddhadeb Paul had executed similar nature of work earlier. Rakhi Paul also produced some documents before this Court.

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