PREM CHAND SATRAMDAS Vs. STATE OF BIHAR

JUDGEMENT

(1.) This is an appeal from an order of the High Court of Judicature at Patna dated 9-9-1948, declining to call upon the Board of Revenue to state a case under S. 21 (3), Bihar Sales Tax Act, 1944 (VI [6] of 1944), with reference to an assessment made under that Act.

(2.) The Bihar Sales Tax Act, was passed in 1944, and S. 4 of the Act, provides that

(3.) The appellant appeared before the Sales Tax Officer in response to this notice but obtained several adjournments till 16-3-1946, and ultimately failed to appear. Thereupon, he was assessed by the Sales Tax Officer according to the best of his judgment, and was ordered to pay Rs. 4526-13-0 as tax and a penalty amounting to one and a half times the amount assessed, under S. 10 (5) of the Act. The appellant appealed to the Commissioner against the assessment and the penalty levied upon him, but his appeal was dismissed on 6-6-1946. He then filed a petition for revision to the Board of Revenue, against the order of the Commissioner, but it was dismissed on 28-5-1947. He thereupon moved the Board of Revenue to refer to the High Court certain questions of law arising out of its order of the 28th May, but Mr. N. Baksi, a member of the Board, by his order of 4-12-1947, rejected the petition with the following observations: "No case for review of my predecessor's order made out. No reference necessary."