M.N.Roy, J. - (1.) Aparna Trading Corporation (I) Private Limited (hereinafter referred to as the said company), is incorporated under the Companies Act, 1956 and carries on the business as a wholesale distributor and as a retailer of medicines, toilet goods and provisions, apart from other stationery goods and has been stated to be a dealer within the meaning of Section 2(c) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act). The said company has further stated to be regularly assessed by the Commercial Tax Officer, Rajakatra Charge, Calcutta, respondent No. 5. The original registration certificate of the said company was No. CSI/1906A which was subsequently changed to RJ/1906A and thereafter, on and from 2nd May, 1978, it has been stated, that the said company is holding registration certificate No. RJ/230B. It was also the case of the said company that as such registered dealer they have been paying regularly the necessary taxes on the sales in accordance with the law.
(2.) It has been stated by the said company that the assessment in question, viz., assessment for the period 4 quarters ended the last day of Chaitra, 1361 B.S. (hereinafter referred to as the said assessment), was a fresh one, made by the Additional Commissioner of Commercial Taxes, respondent No. 3, to make fresh assessment after giving the said company reasonable opportunities of being heard. In terms thereof, it has been stated that the Commercial Tax Officer concerned was authorised to make fresh assessment after re-examination of books of account and without any restriction whatsoever. The said company has further stated that in accordance with the fresh assessment and in the proceeding for the said assessment, pursuant to the directions of the appellate authority, they appeared before the Commercial Tax Officer concerned from time to time and produced their books of account and other relevant documents as required and were asked for by the said officer to establish the statements as contended in their returns. It would appear from the pleadings that in their return, the said company asked for exemption of Rs. 19,39,234-15-9 under Section 5(2)(a)(ii) of the said Act and in support of such claim, they produced before the officer concerned the declaraorders and other evidence, including appropriate documents. It was the case of the said company that the declaration forms produced before the Commercial Tax Officer concerned, were returned by him without any reason whatsoever and those declaration forms are still under the custody of the said officer, being respondent No. 5. The said company has stated that in the course of hearing, when the officer concerned expressed his view for rejecting the claims under Section 5(2)(a)(ii) of the said Act, on the basis of the declaration forms supplied by the registered purchasing dealers,- who in their turn obtained them from their respective Commercial Tax Officers, the said company requested the officer concerned to supply them the materials on the basis of which, he was intending to disallow the claims as made. It has been stated that the officer concerned refused to supply any materials and on such the said company by their letter of 8th February, 1962, requested him to specify the items of claims intended to be disallowed and also to disclose the grounds for such disallowance and other relevant materials on the basis such disallowance was proposed.
(3.) It was further stated by the said company that the officer concerned without supplying the materials which, according to them, were collected behind the back of the said company, completed the assessment on 14th February, 1962, under Section 11(1) of the said Act, computing the taxable turnover at Rs. 18,70,854-0-0. It has been alleged that while arriving at such turnover, the officer concerned enhanced the gross turnover by Rs. 16,000 and disallowed Rs. 19,32,650-7-6, out of the claims of Rs. 19,39,234-15-9 as made under the Section as mentioned above. It has been stated by the said company that in enhancing the gross turnover by Rs. 16,000, the officer concerned rejected the book result without any reasons or materials whatsoever and he estimated the gross turnover at Rs. 20,82,336-4-0,. by enhancing the sum of Rs. 16,000 as mentioned above in the concerned gross turnover. The said company has alleged that the officer concerned disallowed arbitrarily and without any materials or basis or evidence the sum of Rs. 19,32,650-7-6 out of Rs. 19,39,234-16-9 as claimed by them as deduction under the section as mentioned above. That apart, it has been stated that the said officer refused to allow exemption in respect of the claims as made on the basis of 28 declaration forms, supplied by registered dealers, who as mentioned hereinbefore, obtained them from their respective Commercial Tax Officers.;