D.Basu, J. - (1.) The sole question for determination in all these rules is one of law, namely, whether it is competent to the assessing authority under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as "the Act") to consolidate the demand for several quarters in one assessment proceeding.
(2.) The question will be dealt with by me with reference to the materials in C.R. 3045.
(3.) The petitioner-company is a registered dealer under the Act, whose return period has been fixed by the assessing authority as each quarter of the "Akshoytritiya year", according to the Bengali calendar, so that the petitioner was, according to the aforesaid direction in its registration certificate, liable to furnish returns within 30 days from the expiry of each quarter, i.e., the 4th August, 15th November, 28th January and 26th April. The petitioner "having failed to furnish returns within the aforesaid dates in the year 1951-52, the Commercial Tax Officer (hereinafter referred to as the "assessing authority") issued a single notice, dated 25th October, 1952, under Section 11(1) of the Act (annexure A, p. 14 of the petition), in respect of all the four quarters ending with the 14th Baisakh, 1359 B.S. In pursuance of this notice, the petitioner filed a consolidated return for the four quarters on 15th November, 1955, which was revised on 7th December, 1955. Upon such return, the assessing authority made his consolidated assessment order, dated 29th February, 1956 (which is at annexure B), amounting to over Rs. 9 lakhs, of which Rs. 8,36,846-3-3 was found to be due after deducting payments made.by the petitioner. This sum was demanded from the petitioner by the single notice of demand at annexure C, dated 1st March, 1956.;