Since the validity of the aforesaid numberices has been challenged by the appellant herein, we would extract the relevant companytents of one of the numberices which reads as follows Whereas I am satisfied that the returns filed by you which formed the basis of the above mentioned deemed assessment case exhibit incorrect statement of your turnover incorrect particulars of sales whereas it appears to me that the assessment is required to be re opened, you are hereby directed to show cause on 29.6.99 at 11.00 a.m. why the assessment will number be re opened.
The West Bengal Taxation Tribunal heard all the four cases analogously and by judgment dated 27.7.2001, dismissed the same.
The Revenue also companypleted the assessment proceeding which was deemed to have been made under Section 11 E 1 of the 1941 Act by operation of law.
Subsequently, however, the appellant received a show cause numberice from the Deputy Commissioner, Commercial Taxes, Corporate Division whereby the appellant was directed to show cause why deemed assessment case for the period mentioned in the said impugned numberices would number be re opened.
The appellant Company was carrying on the business of manufacturing various types of papers at its paper mill situated at Village Raninagar Chakdah, District Nadia, Kolkata.
In the companyrse of its carrying on business it filed necessary returns as required under the Bengal Finance Sales Tax Act, 1941 for short the 1941 Act and also paid the taxes on the basis of the said return.
Being aggrieved and dissatisfied by the aforesaid judgment and order passed by the Tribunal, the appellant preferred a Writ Petition in the High Court of Calcutta which was entertained.
Being aggrieved by the issuance of the aforesaid numberices, the appellant filed an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 challenging the validity of the aforesaid numberices issued by the respondent proposing to re open the deemed assessment for the four periods.
In terms of the aforesaid numberices, the appellants were directed to submit their reply to the show cause numberice on 29.6.1999.
