Mahesh Kumar Doshi (Huf) & ANR v. The Joint Commissioner Sales Tax Behela Circle & ORS

05.08.2021 p.b.

Sl. No.80.

W.P.A. 23009 of 2016 Mahesh Kumar Doshi (HUF) & Anr.

Vs.

The Joint Commissioner, Sales Tax, Behala Circle & Ors.

(Via Video Conference) Mr. Anil Dugar, Mr. Rajarshi Chatterjee.

.....for the petitioners.

Mr. A. Ray, Mr. T. M. Siddiqui, Mr. N. Chatterjee.

.....for the State.

Both the parties are present.

The dispute relates to amended provision of Section 84 of the West Bengal VAT Act and the rules thereunder and the appropriate forum for adjudication of the same is the West Bengal Taxation Tribunal.

Accordingly, the department is directed to transmit the records of this case to the West Bengal Taxation Tribunal within four weeks.

The writ petition being WPA No.23009 of 2016 is disposed of.

Department is to act accordingly.

(Md. Nizamuddin, J.)