COMMISSIONER OF SALES TAX Vs. ROSHANARA CLUB LIMITED

JUDGEMENT

(1.) The following two questions of law have becn submitted to this Court by the Lieutenant Governor Delhi for its opinion:-

(2.) This reference has been made under Section 21 of the Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Delhi, hereafter to be described as the Act. The statement of case sets out the contentions urged on behalf of the respondent before the Assessing Authority and the orders made by the said Authority and the two revising authorities under the Act in which they were rejected. It also mentions the order made by the Additional District Judge, Delhi under sub-Section (3) of Section 20 whereby the respondents contentions were accepted and have thus given rise to the questions of law formulated by the Lieutenant Governor at the instance of the Commissioner of Sales Tax.

(3.) The facts as found by the learned Addl, District Judge are briefly as under :-