DARSAN RAI Vs. STATE OF BIHAR

JUDGEMENT

(1.) ON behalf of the assessee Mr. S.N. Dutt put forward the argument that the assessment of sales tax is not legally valid because the Bihar Sales Tax Act of 1947 as amended by Bihar Sales Tax (Amendment) Act of 1949 was made applicable to Chota Nagpur Division by the Governor of Bihar under Sub-section (1) of Section 92 of the Government of India Act, 1935, by a notification dated the 22nd of March, 1949, It was submitted by learned Counsel, therefore, that the revenue authorities could not impose sales tax upon the petitioner for the period from the 1st of July, 1947, to the 21st of March, 1949, which period is prior to the date of the notification by the Governor of Bihar under Section 92, Sub-section (1). We do not see any substance in this argument. As it was originally enacted Sub-section (1) of Section 4 of the Bihar Sales Tax Act read as follows:--

(2.) AS Mr. S. N. Dutt practically conceded the point of law involved in this reference, we do not propose to make any order as to costs.