Decided on August 06,1951



THADANI, J. - (1.)THIS is an application under Section 32(5) of the Assam Sales Tax Act of 1947 requiring the Commissioner of Taxes Assam, to state the case for a decision of this Court in a matter arising out of an order passed by the Commissioner of Taxes, Assam, under Section 32(4) of the Act.
(2.)THE petitioners, registered dealers, submitted their return of sales along with their account books for the period ending 30th September 1948, to the Superintendent of Taxes, Tezpur, and claimed exemption from taxation to jute sold to certain registered dealers in Calcutta. The Superintendent of Taxes, Tezpur, rejected the claim and assessed the petitioners under Section 17(3) of the Act. Against the order of the Superintendent of Taxes rejecting their claim, the petitioners preferred an application under Section 31(1) before the Commissioner of Taxes who, while rejecting their claim, enhanced the assessment. The petitioners then made an application under Section 32(2) of the Act to the Commissioner requiring him to refer certain questions of law, arising out of the order passed by him, to this Court. The Commissioner of Taxes rejected the application by his order, dated 22nd September, 1950. The petitioners have now come before us under Section 32(5) of the Assam Sales Tax Act, 1947.
The questions sought to be referred to this Court are these :-

(1) Whether, under the facts and circumstances of the case, the Commissioner was justified in enhancing the assessment in disposing of a revision petition under Section 31(1) of the Assam Sales Tax Act, 1947. (2) Whether the Commissioner was justified in passing a prejudicial order by enhancing the amount of tax against which application for revision was preferred before him under Section 31(1) without giving any opportunity to the dealer for being heard against the proposed enhancement as required under the proviso to sub-section (1) of Section 31 of the Assam Sales Tax Act, 1947. (3) Whether the consignment of jute despatched out of Assam prior to the commencement of the Assam Sales Tax Act, 1947, and sold thereafter in Calcutta, is a sale within Assam under Section 2(12) of the Act. (4) Whether the sum of Rs. 3,42,517-0-0 in respect of which the petitioners are assessed to sales tax on the sale of jute sold in Calcutta through the commission agents, is a sale within the meaning of section 2(12) of the Assam Sales Tax Act, 1947. (5) Whether the sale of goods admittedly made to the registered dealers of Assam require any further documentary evidence other than the account books of the dealer in support of such sales under Section 15(1)(b)(i)(a) and whether the taxing authorities were justified in not allowing deductions in respect of such sales out of the gross turnover, as required under Section 15(1)(b)(i)(a).

(3.)AT the hearing, the petitioners' advocate abandoned questions 3, 4 and 5 and prayed that the Commissioner be required to state the case on the first two questions only.

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