A.K.SINHA, J. - (1.) THIS Rule is directed against an order passed by the Additional Member, Board of Revenue, West Bengal, rejecting the petition of revision of the petitioner dated 24th July, 1964 affirming the successive orders passed in appeal from an order of assessment made by the Commercial Tax Officer.
(2.) THE facts set out, briefly, are as follows: The petitioner was running a railway canteen at Burdwan and Bandel Stations, District Hooghly and he had his head office at 147, Faithfulganj, Kanpur, Uttar Pradesh. It was registered as a dealer under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Act) having registration certificate number BN/55B under the Commercial Tax Officer, the Respondent No. 1 in respect of its business in West Bengal. While carrying on the above business the petitioner submitted return for four quar -ers ending 31st July, 1956, showing Rs. 72,347 -14 -0 as gross turnover out of which Rs. 45,019 -4 -0 was claimed as deduction on account of sales on tax -free goods under Section 5 (2) (a) (i) of the Act and the tax amounting to Rs. 1,223 -6 -3 was paid on taxable balance of Rs. 27,328 -10 -0. The respondent No, 1, Commercial Tax Officer, started an assessment case being No. A -285/56 -57 for the above period which after several adjournments was fixed for hearing on 16th July, 1958. On this date the petitioner filed an application praying for another adjournment on the ground that its Accountant was on leave. This petition, it is stated, was rejected and a 'best judgment assessment' was made in absence of the petitioner on this score by the respondent No. 1.
(3.) WITH effect from 1st January, 1959, it is alleged, the petitioner's contract with the Eastern Railway was terminated and the petitioner wound up its establishment at Burdwan and did not hear anything about the assessment case for 1955 -56 until 23rd October, 1959, when the petitioner's Accountant appeared and produced the books of accounts for 1955 -56, 1956 -57 and 1957 -58 though assessment of 1955 -56 was already completed on 16th July, 1958. On the very date, that is, on 23rd October, 1959, the petitioner's representative from Burdwan informed the petitioner at Kanpur that such an assessment was made for the year 1955 -56. It is alleged that the petitioner did not receive any notice of demand or intimation in regard to the impugned assessment after 16th July, 1958 and for the first time on 23rd October, 1959, he came to learn about such ex parte assessment through his representative,;