RAM KANAI JAMINI RANJAN PAL PVT. LTD. Vs. BOARD OF REVENUE, WEST BENGAL
HIGH COURT OF CALCUTTA
Ram Kanai Jamini Ranjan Pal Pvt. Ltd.
BOARD OF REVENUE, WEST BENGAL
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P.B. Mukharji, C.J. -
(1.) These two Sales Tax References Nos. 395 of 1965 and 521 of 1967 relate to the same facts and the same parties. For the sake of convenience and also on the submission of the learned. counsel in these matters, we are disposing of the questions raised by one judgment.
(2.) The two questions raised in these References for decision are as follows:
(1) Whether on the facts and circumstances of the case, in exercise of his powers under Sec. 20(3) of the Bengal Finance (Sales Tax) Act, 1941, the (Additional) Commissioner was competent to re -assess the gross turn over of the petition by taking into consideration additional material which had not been made available to the assessing officer?
(2) Whether on the facts admitted or found by the Tribunals below, the Additional Commissioner of Commercial Taxes was vested with the authority or jurisdiction, under Sub -section (3) of Sec. 20 of the Bengal Finance (Sales Tax) Act, 1941, read with Rule 80A, of the rule framed thereunder to admit or rely on the purported report dated December 27, 1960, of the Commercial Tax Officer of the Central Section, pursuant to the enquiry under Sub -section (1) of. Sec. 14 of the said Act, initiated long before the filing of the Revision petition in question by the Petitioner before the Commissioner of Commercial Taxes, West Bengal.
(3.) The Board of Revenue, referred Q. 1 by its order dated August 24, 1965, while this Court by its order dated September 27, 1966, directed the Board to refer Q. 2.;
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