KAPUR BROTHERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This is an application by Messrs. Kapur Brothers, a partnership firm, with a prayer for a writ of, or in the nature of certiorari to quash the order of assessment of sales tax for the year 1361 B.S. The rule was issued as early as the 18th December 1956, with provisions for interim stay of the order for realisation of the tax upon the applicant furnishing security. No "security, however, was furnished. The application is made under Article 226 of the Constitution.

(2.) The order of assessment is dated the 26th October 1956. The notice of demand under Section 11(3) of the Bengal Finance Sales Tax Act was given on the 3rd November 1956. At this stage the applicant made a petition dated the 29th November 1956, for a certified copy of the order of assessment with a view to file an appeal under Section 20 of the Act. It is now said that the statutory provision for appeal which the applicant wanted to avail is both illegal and ultra vires. Between the demand on the 3rd November 1956, and till the petition of the 29th November 1956, asking to be excused from paying or depositing the sum of Rs. 29,458-11-6 as the additional tax, no step was taken by the applicant within any reasonable time either by answering the demand of the 3rd November 1956, or by coming to this Court. The Commercial Tax Officer informed the applicant that realisation could not be stayed unless directed by the Assistant Commissioner under E. 80-B of the Act. Six days thereafter, the applicant moved this Court on the 18th December 1956, and obtained the rule. The rule gave an interim stay upon the applicant furnishing security, but the applicant did not furnish security and, therefore, did not avail of the interim order staying the realisation of tax granted by the rule. In the meantime the time to file an appeal under Section 20 of the Act expired on the 3rd January 1957, while the Rule was pending.

(3.) The order of assessment is challenged in para. 20 of the petition. The grounds are stated in its sub-paras, (a), (b), (c), (d), (e), (f), (g), (h), (i) and (j).