- (1.) ONE Swapan Kumar Bhattacharyee used to carry on business under the trade name "new Found Engineering works". Later on Swapan Kumar took a partner and constituted themselves into a firm under the name of "new found Syndicate''. The firm took over the old business without break in its continuity. The firm was registered as a dealer both under the Bengal Finance (Sales Tax) Act and under the Central Sales Tax Act.
(2.) THEREAFTER on May 17, 1961, the firm applied before the Commercial Tax officer, Sealdah Charge, for addition of certain additional items of goods in the certificate of registration. A material portion from the said application is set out below: "we have secured order for supply of Machine and Machinery parts, Hardwares, Chemicals, Aluminium Products, Oils, Paper, Stationery, Toilets, Confectionary, Provisions and Paraffin Wax. We have also secured order for the supply of Oils and Hardwares from provinces outside West Bengal. Hope you would be kind enough to amend both the R. C. submitted herewith by inserting the above items of goods in the re-sale column of the R. C. and oblige".
(3.) THE Commercial Tax Officer partly granted the application and added only some of the several items, as applied for in the registration certificate. It is alleged that the Commercial Tax Officer did not give any reason why the remaining items were disallowed and not added to the registration certificate. By a letter dated July 21, 1961, the petitioner firm again applied for the addition of the remaining items, as it alleges, in the registration certificate but to no purpose. It is in these circumstances that the petitioner firm moved this Court, under Article 226 of the Constitution for relief and obtained this Rule.;