R.N.Pyne, J. - (1.) This appeal is directed against a judgment and order of Masud, J., dated 14th February, 1971, allowing the application of the respondent (who was the petitioner in the court of the first instance) under Article 226 of the Constitution praying for a writ of mandamus directing the appellant to recall, cancel and/or withdraw the order of assessment dated 8th August, 1969 and the notice of demand dated 12th December, 1969 and to forebear from giving any effect to the said order of assessment and the said notice of demand as also a writ of certiorari for quashing the said assessment order and the said notice of demand on the ground that the same were without jurisdiction. The said order of assessment was made by the Assistant Superintendent of Commercial Taxes, Central Circle, Bihar, under the Central Sales Tax Act, 1956, at his office at No. 13, Camac Street, Calcutta. The short point that was before the court of the first instance, as also before us in this appeal is whether the said order of assessment could be validly made by the appellant outside the State of Bihar. For a proper appreciation of this point it is necessary to refer to some of the relevant facts of this case and the same are briefly set out hereinafter.
(2.) At the relevant time the respondent was carrying on business under the name and style of "Bhowra Coke Company" as the sole proprietor thereof and his factory and plant and works were all situated at Bhowra in the District of Dhanbad in the State of Bihar. The office of the said company was, however, situated at the relevant time, at 3-B, Garstin Place, Calcutta. The impugned order of assessment relates to the assessment year 1966-67 in respect of the appellant's said business under the Central Sales Tax Act, 1956. After hearing the assessee, the respondent herein, appellant No. 1, passed the impugned order of assessment on 15th December, 1967, at No. 13, Camac Street, Calcutta. Thereafter, by a notice of demand dated 23rd December, 1967, appellant No. 1 demanded from the respondent a sum of Rs. 78,178.40 on account of Central sales tax payable by him for the aforesaid period as also a further sum of Rs. 6,400 as penalty under the said Act. Thereafter, by an order dated 10th July, 1968, appellant No. 1 informed the respondent that there were some mistakes in the calculation and the correct amount of tax and penalty would be Rs. 70,766.78 and Rs. 6,400 respectively. Thereafter, a fresh notice of demand was issued on 26th March, 1970. Upon the receipt of the said demand the respondent made an application under Article 226 of the Constitution challenging the said order of assessment and the said notice which are the subject-matter of this appeal as stated hereinbefore.
(3.) The only question that arises for consideration in this appeal, as stated earlier, is whether the said order of assessment could be validly made by appellant No. 1, the Assistant Superintendent of Sales Tax, outside the State of Bihar. As the determination of the said question would mainly depend on the relevant provisions of the Central Sales Tax (Bihar) Rules, the Bihar Sales Tax Act, 1959 and Notification No. STGL-AR-106/59-9143- F.T. dated 1st July, 1959, the same may be set out here.;