DURGASREE STORES Vs. BOARD OF REVENUE WEST BENGAL

JUDGEMENT

(1.) This Rule was issued under Article 227 of the Constitution by (against ?) Shri N. Roy Choudhury, Additional Member, Board of Revenue, West Bengal, rejecting the revisional application of the present petitioner in the matter of assessment of tax under Bengal Finance (Sales Tax) Act, 1941.

(2.) The petitioner is a partnership firm, engaged in the business of wholesale distributor of stationery and toilet goods, provisions and other allied products. The firm was registered as a 'dealer' under the Bengal Finance (Sales Tax) Act, 1941, and Registration Certificate bearing No. C. S. I/2193A, was issued to the petitioner firm.

(3.) In course of its business, the petitioner firm claims to have sold goods to various parties, many of whom were also 'Registered dealers' under the Bengal Finance (Sales Tax) Act, 1941. During the assessment proceeding for the year 1954-55 under Section 11 of the above Bengal Finance (Sales Tax) Act, 1941, the petitioner firm submitted a return, showing the gross turn-over for the period of four quarters, ended 31st March, 1955, at Rs. 15,62,840-5-6 p. and the corresponding Trading Profit and Loss Account was also produced, showing the sales at the same figure. The Commercial Tax Officer verified the sales with the cash memos and found them to agree.