BALIHARI COLLIERY CO LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The facts in this case are very short and are as follows:

(2.) The petitioner is a company incorporated under the Indian Companies Act, 1913. On the 18th November, 1933 it was registered at Bombay with its registered office situate at Bombay. By a Resolution dated 15th December, 1951, confirmed by the High Court of Bombay, the registered office of the petitioner was shifted to Calcutta with effect from 1st of April, 1952. The petitioner owns collieries in Kusunde in the district of Manbhum in Bihar. On or about 6th December, 1954 an application was made by the petitioner-Company to the Commercial Tax Officer, Lyons Range Charge, for registration of the Company, as required under Section 7/8 of the Bengal Finance (Sales Tax) Act, 1941. The application was made in Form 1A which is appropriate for dealers with only one place of business in West Bengal. The business was stated to be situate at 14, Netaji' Subhas Road, Calcutta, where the Company carried on business as wholesale distributors. It was further stated that the business in respect of which the application was made, had been registered with the Registrar, Joint Stock Companies, Bombay, on the 18th of November, 1933, that the Company was a member of the Indian Colliery Owners' Association Jharia (Bihar), that the gross turnover for the period from the commencement of the current year to 30th November. 1954 was Rs. l,70,571/4/-, that the warehouse was at the colliery at Kusunde, district Manbhum, Bihar, that the Company purchased coal and coke for re-sale, and finally that the. Company was going to import from overseas in future. The Company as a dealer was accordingly registered, the registration certificate being issued on the 22nd April, 1955. On the 26th of April, 1955 the petitioner received a notice, being Notice No. LR/ 2582A/1/55-56/4585, dated 23rd' April, 1955 under Section 11(2) of the Bengal Finance (Sale Tax) Act, 1941. This was issued by the Commercial Tax Officer, Lyons Range, Calcutta and commences as follows: "Whereas I am satisfied on information which has come into my possession that you have been liable to pay tax under the Bengal Finance (Sales Tax) Act, 1941, in respect of the period commencing on 6-11-1950 and ending with 21-4-1955, but you have failed to get yourselves registered. And whereas it appears to me to be necessary to make an assessment under Sub-section (2) of Section 11 of the said Act in respect of the above named period and all subsequent periods....,"

(3.) It is unnecessary to set out the remaining part of the notice, which threatened the petitioner with levy of sales tax for the period mentioned in the notice together with penalty.