Case Law Details
Gammon India Limited Vs Sales Tax Officer (Calcutta High Court)
Black’s Law Dictionary defines the word ‘set aside’ to mean annul or vacate. Thus, the word ‘setting aside’ used in clause (a) of the said Regulation necessarily means that a party to a proceeding before the tribunal can file a miscellaneous application praying for annulment or vacating any order and the relief which may be granted is interim in nature. Section 8 of the Act vests the power upon the tribunal to entertain a challenge at the instance of a person aggrieved against an order passed or action taken by an authority under any specified State Act and the tribunal while deciding the subject matter has the power to issue direction or pass such order as it may deem fit. Any contrary interpretation to the word “setting aside” would make the Regulation framed under the Act inconsistent with the provisions of the Act which is against the mandate of Section 4 of the Act.
The State revenue authority sought to quash the order dated August 10, 2018 passed by the Board, which is an order amenable to challenge under Section 8 of the Act. The relief sought for in the said application is final in nature for which recourse to Regulation 16 is not permissible for the reasons as stated hereinbefore. Thus, this court is of the considered view that the miscellaneous application being CAN 28 of 2022 was not maintainable and the grant of leave by the tribunal to file a miscellaneous application without considering its maintainability was improper.
Thus, this Court is of the considered view that a challenge against an order passed by the Revisional Board ought to have been made by filing an application under the relevant provisions of the West Bengal Taxation Tribunal Act and not by resorting to Regulation 16 of the said Regulations as contended by the learned Advocate for the State.
Thus, this Court holds that the learned Tribunal erred in granting leave to the revenue to file the application being AN 28 of 2022. The leave granted to the revenue vide order dated December 20, 2021 is set aside and quashed. The application being CAN 28 of 2022 filed by the revenue pursuant to such leave also stands dismissed being not maintainable.
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