Chandrani Pearls Private Limited vs Deputy Commissioner Of ...
2022 Latest Caselaw 6086 Cal

Item No.16.

               IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
                      CIVIL APPELLATE JURISDICTION
                               APPELLATE SIDE
                            HEARD ON: 30.08.2022

                          DELIVERED ON:30.08.2022

                                  CORAM:

                 THE HON'BLE MR. JUSTICE T. S. SIVAGNANAM
                                    AND
         THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA
                           FMA 447 of 2022
                                    With
                           I.A. No.CAN 1 of 2021

                     Chandrani Pearls Private Limited.
                                 Vs.
     Deputy Commissioner of Commercial Tax, Bhawanipore Charge & ors.

Appearance:-

Mr. Boudhayan Bhattacharyya,
Ms. Sretapa Sinha                                  .....     for the appellant.

Mr. T. M. Siddique,
Mr. Soumitra Mukherjee,
Mr. Debasish Ghosh                                 ....    for the respondents

                                 JUDGMENT

(Judgment of the Court was delivered by T.S. SIVAGNANAM, J.)

1. This intra Court appeal is directed against the order dated

2nd December, 2021 in W.P.A. No.7845 of 2021. In the said writ

petition, the appellant has challenged the order passed by the

fast track revisional authority, Bench No.III in Revision Case

No.REV/14-15/3347/FT-5681/B-III/C dated 6th February, 2020. By

the said order, revisional application was dismissed on the

ground that the appellant did not appear before the revisional

authority on more than two occasions. The order which was

impugned before the revisional authority was an order passed by

the appellate authority, viz., the Senior Joint Commissioner,

Commercial Taxes, Kolkata South Circle in Appeal Case No.A-

225/BH/13-14 dated 22nd august, 2014. Once again, the appeal

stood dismissed on account of non-appearance of the appellant on

several dates. The order, which was subject matter of challenge

before the appellate authority was an assessment order under

Section 9 of the Central Sales Tax Act, 1956 read with Section

46 of the West Bengal Value Added Tax Act, 2003 dated 27 th June,

2013.

2. The learned Single Bench noting the conduct of the

appellant, dismissed the writ petition on the ground that the

appellant is a habitual defaulter and he was not inclined to

interfere with the order of the revisional authority.

3. After we have elaborately heard the learned Advocates for

the parties, we fully agree with the opinion rendered by the

learned Writ Court as regards the conduct of the appellant

inasmuch as the appellant had not been diligently prosecuting

the matter either before the first appellate authority or before

the revisional authority. However, we find that as per the

assessment order dated 27th June, 2013, the tax payable was Rs.

7,36,715.58 and the assessing order records that a sum of

Rs.7,13,330/- has already been paid by the appellant / assessee

and the balance due is Rs.23,385.58. Thus, considering the

peculiar facts and circumstances of the case, we are inclined to

grant one last opportunity to the appellant to go before the

appellate authority and pursue its appeal. However, if the

appellant does not appear on the date fixed, the appellate

authority shall be entitled to dismiss the appeal for non-

prosecution.

4. For the above reasons, the appeal is allowed. The order

passed in the writ petition is set aside and consequently the

order passed by the revisional authority dated 6 th February, 2020

and the order passed by the appellate authority dated 22nd

August, 2014 are set aside and the appeal in Appeal Case No.A-

225/BH/13-14 stands restored to the file of the appellate

authority, who shall issue notice to the appellant fixing a date

for hearing. On the said date, the appellant shall appear before

the appellate authority and make submissions and after hearing

the appellant, the appellate authority shall pass a speaking

order on merits and in accordance with law.

5. It is made clear that no adjournment shall be granted. The

appellate authority shall endeavour to dispose of the appeal

within three weeks from the date on which the personal hearing

is conducted without granting any unnecessary adjournment.

6. There shall be no order as to costs.

7. Urgent photostat certified copy of this order, if applied

for, be furnished to the parties expeditiously upon compliance

of all legal formalities.

(T.S. SIVAGNANAM, J)

I agree,

(HIRANMAY BHATTACHARYYA, J.)

NAREN/PALLAB (AR.C)