'Miscellaneous petition can't be filed against an Order made under Sec 8 of West Bengal Taxation Act': Calcutta High Court [Read Order]

The Calcutta High Court held that a miscellaneous petition can’t be filed against an order passed by the Revisional Board, which is amenable to challenge under Section 8 of the West Bengal Taxation Tribunal Act, 1987.

The petitioners, Gammon India Ltd, filed an application being RN-953 of 2021 before the tribunal under Section 8 of the West Bengal Taxation Tribunal Act, 1987, where the State revenue authority sought to quash the order passed by the Revisional Board. The State revenue authority took out an application under Regulation 16 of West Bengal Taxation Tribunal Regulations, 1989 under which the leave was granted by the tribunal.

Justice T S Sivagnanam and Justice Hiranmay Bhattacharya observed that Clause (a) of Regulations 16(1) West Bengal Tribunal Regulation,1989 is interim in nature. Section 8 of the Act vests the power upon the tribunal to entertain a challenge at the instance of a person aggrieved against an order passed or action was taken by an authority under any specified State Act and the tribunal while deciding the subject matter has the power to issue direction or pass such order as it may deem fit.

The court observed that the State revenue authority sought to quash the order dated August 10, 2018, passed by the Board, which is an order amenable to challenge under Section 8 of the Act. The relief sought in the said application is final in nature for which recourse to Regulation 16 is not permissible. The court viewed that a challenge against an order passed by the Revisional Board ought to have been made by applying the relevant provisions of the West Bengal Taxation Tribunal Act and not by resorting to Regulation 16 of the said Regulation and leave granted to the revenue vide order dated December 20, 2021, is set aside and quashed. The application was dismissed being not maintainable.

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