Judgment:
1. In this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 the only point that requires determination is whether the taxing authority can claim payment of advance tax as a condition precedent for issuance of way bill.
2. Mr. S. Roy, learned advocate appearing for the petitioner, submits that the appropriate authority were issuing way bills but every time they demanded payment of advance tax and in support of such contention he has drawn our attention to the challans by which such deposits of advance tax were made.
3. Mr. J.K. Goswami, learned State Representative, submits that demand of payment of advance tax is beyond the statute and at present no application for issuance of way bill is pending before the assessing authority.
4. Having heard the learned advocate for the petitioner and the learned State Representative, we are of the opinion that any demand for payment of advance tax as a condition precedent for issuance of way bill is beyond the statute and therefore, the authority should not have demanded the same. In that view of the matter, we direct the appropriate authority to issue way bill to the petitioner if such petition is pending before them irrespective of payment of advance tax.
5. With this observation this petition is finally disposed of. We make no order for costs.