M/S Jay Shree Tea & Industries Ltd. v. Union Of India & ORS

23.02.2021 IN THE HIGH COURT AT CALCUTTA Sl. No.1 CONSTITUTIONAL WRIT JURISDICTION (PP) APPELLATE SIDE (Via Video Conference) WPA 26013 of 2017 with CAN 1 of 2020 M/s. Jay Shree Tea & Industries Limited Vs.

Union of India & Ors.

Mr. Malay Dhar ....for the petitioner.

Mr. Soumitra Mukherjee ....for the State.

The petitioner intends to avail the benefit of West Bengal Sales Tax (Settlement of Dispute) Act, 1999 (hereinafter referred to as the said Act). It is submitted by the petitioner that unless the writ petition is disposed of granting the petitioner the liberty to approach the appropriate authority under the said Act, the petitioner cannot take the benefit under the said Act.

In the facts and circumstances as aforesaid, the writ petition is disposed of along with the connected application giving the petitioner the liberty to approach the appropriate authority under the said Act to avail the benefit as may be available to the petitioner in law under the said Act.

Since I have not called for any affidavits, allegations made in the writ petition are deemed to have not been admitted.

Urgent photostat certified copy of this order, if applied for, be given to the parties upon compliance with the necessary formalities.

(Arindam Mukherjee, J.)