D.Basu, J. - (1.) This is an application under Article 226 for appropriate writs to quash the assessment order of Respondent 1, dated 10-5-59 (Ann. A), assessing sales tax upon the petitioner for the period from 1-4-57 to 31-3-58, rejecting the Petitioner's claim for exemption, as well as the order of the Appellate Authority (Respondent 2), dated 27-1-61 (Ann. C), and also for an order for refund and ancillary reliefs.
(2.) The Petitioner challenges the order of assessment on various grounds, namely, I. That the assessment for the entire period is vitiated by a violation of the principles of natural justice inasmuch as Respondent 1 made the assessment under Section 11 (1) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to in this judgment as the 'Bengal Act'), arbitrarily and without disclosing any materials upon which such 'best of judgment' assessment was made. II. That the Petitioner is entitled to exemption from sales tax under the Bengal Act with respect to the period from 14-12-57 to 31-3-58 inasmuch as the goods in respect of which tie tax has been assessed, namely, 'zarda', is 'tobacco' (within the meaning of item 9 of the First Schedule to the Central Excises and Salt Act, 1944). which has been exempted by reason of Section 7 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 read with the Central Sales Tax Act, 1956. III. That such exemption is also claimable under certain rules ana notifications issued under the Bengal Act. IV. That the impugned assessment constitutes double taxation' which has been prohibited by the Central Sales Tax Act, 1956. V. That such assessment in violation of the statutory exemption violates the Petitioner's fundamental right under Article 19(1)(g).
(3.) The relevant facts will be stated under each of the above grounds.;