Vinod Kumar Khetwat v. Commercial Tax Officer, Rajakatra Charge & ORS

S/L 106 16.09.2021 Court. No. 2 cm WPA 25764 of 2016 Vinod Kumar Khetawat Vs.

Commercial Tax Officer, Rajakatra Charge & Ors. (Through Video Conference) Mr. A. Ray, Ld. G.P.

Mr. S. Mukherjee Mr. D. Ghosh .... For the State None appears for the petitioner.

Learned advocate for the State respondents are present.

It has been submitted that the issue involved in this writ petition relates to validity of Section 22(12)(da) of the West Bengal Value Added Tax, 2003, and the appropriate forum for adjudication of this issue is the West Bengal Taxation Tribunal.

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

The department is to act accordingly.

WPA 25764 of 2016 is disposed of.

(Md. Nizamuddin, J.)