RAMDHAN LAL SHARAFF Vs. PROVINCE OF BIHAR

JUDGEMENT

(1.) THE facts of the case are summarised below :-

(2.) THE assessee was assessed to sales tax under Section 10(4) of the earlier Act of 1944 by the Sales Tax Officer, Gaya, by his order dated 26th September, 1946, (Exhibit A) on a taxable turnover of Rs. 3,26,969-9-3. The assessee then filed appeal (Exhibit B) before the Commissioner of Sales Tax, Patna Division (the petition being wrongly addressed to the Deputy Commissioner of Commercial Taxes). The learned Commissioner by his order dated 15th May, 1947, (Exhibit C) rejected the appeal.

(3.) THE assess then field a petition on 14th January, 1948, (Exhibit F) asking the Board to refer the following three questions of law to the High Court :-