MANINDRA NATH GUIN Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) THE facts of the cases will appear from the petitions for revision and the orders of the Additional Commissioner, Commercial Taxes, dated 6th March, 1954.

(2.) THE petitions being against analogous orders of the Additional Commissioner and the petitioners being the same in both the cases, they are taken up together for the sake of convenience.

(3.) THE petitions are allowed and the orders of the Additional Commissioner set aside.