- (1.) THIS is an appeal against judgment and order of d. Basu, J. dated March 1, 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 Chinabazar Charge. The petitioner duly filed its returns and its assessments upto and including four quarters ending on last day of Chaitra 1367 B. S. (April 13, 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, (April 13, 1958) was was heard on October 13, 1958 when the petitioner produced all his books of account. The petitioner's taxable turnover was computed on November 26, 1958 at Rs. 1,31,931. 00 P. and tax was determined at Rs. 6423. 21 P. and a penalty of Rs. 50/ -.
(3.) IN the end of October 1962, the petitioner received a letter dated October 29, 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 assessments and ancillary matters under both acts. The petitioner was also advised that all pending matters would be 1aken up by the said respondent on dates fixed unless otherwise directed.;