Kansai Nerolac Paints Limited v. The Joint Commissioner Commercial Taxes And Others

08-12-2021 Item No.56 Subrata

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction Appellate Side WPA No.18712 of 2021 Kansai Nerolac Paints Limited -vsThe Joint Commissioner, Commercial Taxes & Ors. Mr. Rajarshi Chatterjee Mr. Anil Kumar Dugar Mr. Gobinda Dey ...for the petitioner Mr. Aniruddha Roy Mr. Soumitra Mukherjee Mr. D. Ghosh ...for the State Heard learned advocates appearing for the parties; and considering their submission, I am of the view that the scope of grievance of the petitioner in this writ petition is very limited that the petitioner should be allowed to submit the relevant C Form which was obtained by it after the impugned revisional order was passed and petitioner prays that the respondents concerned should be directed to accept the same.

Considering the submission of the parties, I am of the view that no purpose will be served by keeping this writ petition pending, and it can be disposed of by giving the petitioner an opportunity to submit the relevant "C" Forms referred to in the writ petition within two weeks from date. If such forms are submitted by the petitioner before the respondents concerned, they shall accept he same after formal verification and allow the benefit of the relevant "C" Forms, subject to compliance of all other formalities. Since this writ petition is disposed of at the motion stage without affidavit from respondents, the allegations contained in the writ petition shall be deemed to have been denied by the respondents.

With the aforesaid observations, WPA No.18712 of 2021 is disposed of.

[Md. Nizamuddin, J]