P. C. BANERJI (Technical Member). - This is an application under article 226 of the Constitution of India filed in the High Court at Calcutta by the Automobile Association of Eastern India. In terms of section 15 of the West Bengal Taxation Tribunal Act, 1987, it was transferred to this Tribunal for disposal.

2. In this application three notices dated 16th February, 1988, under section 11 and section 14(1) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter called "the Act"), issued by the Commercial Tax Officer, Bhawanipore Charge, in respect of separate yearwise assessments for three years from 1st January, 1982 to 31st December, 1984, have been challenged.

3. The case of the applicant may be briefly stated as follows : The Automobile Association of Eastern India is a company incorporated under the Indian Companies Act, 1913, as a non-profit earning institution. The said company is a club formed for various objects including promotion of the interests of motorists and providing means of social intercourse between them. The main objects of the company are to maintain and conduct a club for accommodation of its members and their friends, to provide a clubhouse and oth