Mukundakam Sharma, J. - (1.) The issue that falls for consideration in the present appeal is whether the show cause notice issued by the respondent is illegal and defective as the same did not provide for a time period of 15 days as prescribed in the statute and also because it did not disclose materials leading to the satisfaction of the concerned authorities justifying the issuance of such a show cause notice.
(2.) The appellant Company was carrying on the business of manufacturing various types of papers at its paper mill situated at Village Raninagar Chakdah, District Nadia, Kolkata. In the course of its carrying on business it filed necessary returns as required under the Bengal Finance (Sales Tax) Act, 1941 (for short the "1941 Act") and also paid the taxes on the basis of the said return. The Revenue also completed the assessment proceeding which was deemed to have been made under Section 11E(1) of the 1941 Act by operation of law. Subsequently, however, the appellant received a show cause notice from the Deputy Commissioner, Commercial Taxes, Corporate Division whereby the appellant was directed to show cause why deemed assessment case for the period mentioned in the said impugned notices would not be re-opened. Since the validity of the aforesaid notices has been challenged by the appellant herein, we would extract the relevant contents of one of the notices which reads as follows: Whereas I am satisfied that the returns filed by you which formed the basis of the above mentioned deemed assessment case exhibit incorrect statement of your turnover/incorrect particulars of sales whereas it appears to me that the assessment is required to be re-opened, you are hereby directed to show cause on 29.6.99 at 11.00 a.m. why the assessment will not be re-opened.
(3.) The other notices which are also impugned herein have similar contents. In terms of the aforesaid notices, the appellants were directed to submit their reply to the show cause notice on 29.6.1999.;