Salil Kumar Datta, J. - (1.) This is an appeal against the judgment and order of D. Basu, J., dated 1st March, 1966, in Civil Rule No. 693W of 1962 whereby the rule was made absolute.
(2.) The facts as stated in the petition in brief are as follows: The petitioner, a private limited company at the material time, had been carrying on the business of dealer in tea and was registered as a dealer under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act), holding certificate of registration bearing No. CR/2343A. The petitioner was registered in the Canning Street Charge which was renamed in 1958 as the China Bazar Charge. The petitioner duly filed its returns and its assessments up to and including four quarters ending on last day of Chaitra 1367 B. S. (13th April, 1961), were made and completed by the Commercial Tax Officer, China Bazar Charge. The assessment for four quarters ending on last day of Chaitra 1364 B. S. (13th April, 1958), was heard on 13th October, 1958, when the petitioner produced all his books of account. The petitioner's taxable turnover was computed on 26th November, 1958, at Rs. 1,31,931.00 and tax was determined at Rs. 6,423.21 and a penalty of Rs. 50.
(3.) In the end of October, 1962, the petitioner received a letter dated 29th October, 1962, issued by the Commercial Tax Officer, Central Section, West Bengal (respondent No. 3), stating that the petitioner's files under the said Act as also under the Central Sales Tax Act, 1956, had been transferred to the Central Section and that the said officer had assumed jurisdiction for all the assessments and ancillary matters under both the Acts. The petitioner was also advised that all pending matters would be taken up by the said respondent on dates fixed unless otherwise directed.;