NEPAL CHANDRA BANERJI Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this application, the petitioner challenges an order of assessment dated 21st August, 1963 and certain notices issued under the provisions of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Act).

(2.) The facts relating to the present application may be briefly noted. The petitioner was appointed as a contractor under the Public Works Department of the Government of West Bengal for supply of stone materials of different sizes including boulderss chips and shingles after collecting them from river-beds, in terms of the directions of the Public Works Department, Jalpaiguri.

(3.) The petitioner was appointed as a contractor as aforesaid in terms of a tender which was offered by the petitioner and accepted by the Public Works Department, Government of West Bengal.