Basant Kumar Hamirbasia v. Asst. Commissioner Of State Tax, Bi (North Bengal) Raiganj Zone And ORS.

10.04.2024 Ct. No.02 pg/RUP.

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 9540 of 2024 Basant Kumar Hamirbasia Vs.

Assistant Commissioner of Revenue, State Tax, BI (North Bengal) Raiganj Zone & Ors.

Mr. Rituraj Chakraborty ... For the petitioner Mr. Anirban Ray, Ld. GP Mr. Md. T.M. Siddiqui Mr. Tanoy Chakraborty Mr. N. Chatterjee ... For the State Heard learned advocates appearing for the parties.

It appears from the record annexed to the writ petition that against the grievance raised in this writ petition, petitioner has already made a representation before the authority concerned on 26th March, 2024, being Annexure "P-12" to the writ petition, and which, according to petitioner, is pending.

Considering the facts and circumstances of the case and submission of the parties and without going into the merit of the aforesaid representation, this writ petition, being WPA 9540 of 2024, is disposed of by directing the respondent authority concerned to consider and dispose of the aforesaid representation of the

petitioner dated 26th March, 2024 in accordance with law and by passing a reasoned and speaking order after giving opportunity of hearing to the petitioner or its authorised representative within two weeks from date of communication of this order.

While passing any order on the aforesaid representation, the respondent authority concerned will take into consideration an order of the Division Bench of this Court dated 22nd March, 2023 passed in MAT 285 of 2022 (RGS Roadways, a proprietorship business v. Union of India & Ors.) upon which petitioner intends to rely. Urgent photostat certified copy of this order, if applied for, be given to the parties, upon compliance of necessary formalities.

(Md. Nizamuddin, J.)