RAMDHAN LAL SHARAFF Vs. PROVINCE OF BIHAR
HIGH COURT OF PATNA
RAMDHAN LAL SHARAFF
PROVINCE OF BIHAR
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(1.) THE facts of the case are summarised below :-
(2.) THE assessee was assessed to sales tax under Section 10(4) of the earlier Act of 1944 by the Sales Tax Officer, Gaya, by his order dated 26th September, 1946, (Exhibit A) on a taxable turnover of Rs. 3,26,969-9-3. The assessee then filed appeal (Exhibit B) before the Commissioner of Sales Tax, Patna Division (the petition being wrongly addressed to the Deputy Commissioner of Commercial Taxes). The learned Commissioner by his order dated 15th May, 1947, (Exhibit C) rejected the appeal.
The assessee then moved the Board of Revenue in revision by petition dated 10th July, 1947, (Exhibit D). The Board after hearing the parties dismissed the petition by its order dated 5th November, 1947, (Exhibit E).
(3.) THE assess then field a petition on 14th January, 1948, (Exhibit F) asking the Board to refer the following three questions of law to the High Court :-
(a) Whether double and sometimes treble assessment over the same period is allowable under the law ? (b) Whether purchases of bullion made outside Bihar and which were never brought into Bihar but were sold outside Bihar after a few days through the petitioner's man and merely the accounts were kept in Bihar were assessable under the Provincial Sales Tax Act of Bihar ? (C) Whether the courts are justified in taking extraneous matters into consideration and on that ground overlooking the grievances of the petitioner which are borne out from records and books of account (real) in possession of the learned Sales Tax Officer ? ;
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